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    <title>2017 (1) TMI 148 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, granting them the 25% credit in their MODVAT/CENVAT account. The decision emphasized the appellant&#039;s entitlement to the credit, which had been wrongly denied, highlighting their legal right to claim it regardless of initial availment. The Tribunal underscored the importance of upholding legal entitlements in such cases, setting aside the rejection of the refund claim and allowing the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, granting them the 25% credit in their MODVAT/CENVAT account. The decision emphasized the appellant&#039;s entitlement to the credit, which had been wrongly denied, highlighting their legal right to claim it regardless of initial availment. The Tribunal underscored the importance of upholding legal entitlements in such cases, setting aside the rejection of the refund claim and allowing the appeal.</description>
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