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    <title>2016 (12) TMI 1520 - CESTAT AHMEDABAD</title>
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    <description>The tribunal allowed the appeal for remand to the adjudicating authority to verify if the appellant had indeed debited the amount of &amp;amp;8377; 10,96,976/- related to raw materials/inputs while claiming the refund. The lower authorities had wrongly denied the refund, and the tribunal emphasized the importance of proper documentation and evidence in refund claims, stressing the clarity needed on debiting credits related to inputs used in manufacturing exempted products.</description>
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      <description>The tribunal allowed the appeal for remand to the adjudicating authority to verify if the appellant had indeed debited the amount of &amp;amp;8377; 10,96,976/- related to raw materials/inputs while claiming the refund. The lower authorities had wrongly denied the refund, and the tribunal emphasized the importance of proper documentation and evidence in refund claims, stressing the clarity needed on debiting credits related to inputs used in manufacturing exempted products.</description>
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