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    <title>2016 (12) TMI 1120 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, finding in favor of the assessee regarding the use of Cenvat credit during the debarment period. The Tribunal deemed the appeal unnecessary as the issue of refund eligibility was already pending before the High Court. The matter now awaits the High Court&#039;s decision on the rejection of the refund claim based on being time-barred.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, finding in favor of the assessee regarding the use of Cenvat credit during the debarment period. The Tribunal deemed the appeal unnecessary as the issue of refund eligibility was already pending before the High Court. The matter now awaits the High Court&#039;s decision on the rejection of the refund claim based on being time-barred.</description>
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