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    <title>2017 (1) TMI 288 - CESTAT MUMBAI</title>
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    <description>Credit validly taken when the final product was dutiable need not be reversed merely because the product later becomes exempt, where no rule requires such reversal and the governing Larger Bench view is followed. A contrary decision was treated as not binding on the facts stated. On limitation, a refund claim was not barred where the duty was paid under protest in terms of Rule 233B of the Central Excise Rules, 1944, and the assessee continuously pursued the matter with the department. The refund, with consequential interest, was held admissible.</description>
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    <pubDate>Thu, 08 Dec 2016 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=337208</link>
      <description>Credit validly taken when the final product was dutiable need not be reversed merely because the product later becomes exempt, where no rule requires such reversal and the governing Larger Bench view is followed. A contrary decision was treated as not binding on the facts stated. On limitation, a refund claim was not barred where the duty was paid under protest in terms of Rule 233B of the Central Excise Rules, 1944, and the assessee continuously pursued the matter with the department. The refund, with consequential interest, was held admissible.</description>
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      <pubDate>Thu, 08 Dec 2016 00:00:00 +0530</pubDate>
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