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    <description>The appellant succeeded in their claim for a refund of unutilized Cenvat credit for input services as an exporter of services. The authority was directed to calculate the refund considering both carried forward amounts and accrued refunds, ensuring compliance with Circular provisions and Tribunal decisions. The judgment emphasized procedural fairness, adherence to legal principles, and rectification of clerical errors in legal documents to guarantee the appellant&#039;s entitlement to the full relief admissible under the law.</description>
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      <description>The appellant succeeded in their claim for a refund of unutilized Cenvat credit for input services as an exporter of services. The authority was directed to calculate the refund considering both carried forward amounts and accrued refunds, ensuring compliance with Circular provisions and Tribunal decisions. The judgment emphasized procedural fairness, adherence to legal principles, and rectification of clerical errors in legal documents to guarantee the appellant&#039;s entitlement to the full relief admissible under the law.</description>
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