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    <title>2008 (1) TMI 49 - CESTAT  AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of a refund claim for modvat credit on HSD oil used for electricity generation by a glass manufacturing company. The refusal was based on the failure to appeal against the initial denial of the refund claim, as per the statutory appeal process. The case underscored the importance of adhering to established legal procedures and respecting the finality of orders in matters of refund claims and statutory appeals.</description>
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      <description>The Tribunal upheld the rejection of a refund claim for modvat credit on HSD oil used for electricity generation by a glass manufacturing company. The refusal was based on the failure to appeal against the initial denial of the refund claim, as per the statutory appeal process. The case underscored the importance of adhering to established legal procedures and respecting the finality of orders in matters of refund claims and statutory appeals.</description>
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