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    <title>2013 (10) TMI 1407 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the lower appellate authority&#039;s decision to sanction a refund of Cenvat Credit to M/s. Automobile Corporation of Goa Ltd. Honda amounting to Rs. 28,79,05,870. The Tribunal found that the claims were prima facie admissible under Rule 5 of Cenvat Credit Rules, 2004, after thorough verification and audit processes. Despite the Revenue&#039;s contentions, the Tribunal concluded that the refund had been appropriately scrutinized at various levels, and any alleged defects should have been raised earlier. As a result, the Tribunal rejected the Revenue&#039;s appeal, affirming the sanction of the refund.</description>
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    <pubDate>Thu, 10 Oct 2013 00:00:00 +0530</pubDate>
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      <title>2013 (10) TMI 1407 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=182007</link>
      <description>The Tribunal upheld the lower appellate authority&#039;s decision to sanction a refund of Cenvat Credit to M/s. Automobile Corporation of Goa Ltd. Honda amounting to Rs. 28,79,05,870. The Tribunal found that the claims were prima facie admissible under Rule 5 of Cenvat Credit Rules, 2004, after thorough verification and audit processes. Despite the Revenue&#039;s contentions, the Tribunal concluded that the refund had been appropriately scrutinized at various levels, and any alleged defects should have been raised earlier. As a result, the Tribunal rejected the Revenue&#039;s appeal, affirming the sanction of the refund.</description>
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      <pubDate>Thu, 10 Oct 2013 00:00:00 +0530</pubDate>
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