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    <title>2007 (11) TMI 249 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the respondents in an appeal against the rejection of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The dispute centered on the interpretation of rules regarding double benefit and the admissibility of the refund claim under specific circumstances. The Tribunal concluded that the respondents were entitled to a refund of excise duty paid on raw materials used in manufacturing exported goods under the advance license scheme. The Revenue&#039;s appeal was rejected, affirming the eligibility of the respondents for the refund without availing double benefits.</description>
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    <pubDate>Wed, 21 Nov 2007 00:00:00 +0530</pubDate>
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      <title>2007 (11) TMI 249 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=4381</link>
      <description>The Tribunal ruled in favor of the respondents in an appeal against the rejection of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The dispute centered on the interpretation of rules regarding double benefit and the admissibility of the refund claim under specific circumstances. The Tribunal concluded that the respondents were entitled to a refund of excise duty paid on raw materials used in manufacturing exported goods under the advance license scheme. The Revenue&#039;s appeal was rejected, affirming the eligibility of the respondents for the refund without availing double benefits.</description>
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      <pubDate>Wed, 21 Nov 2007 00:00:00 +0530</pubDate>
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