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    <title>2017 (2) TMI 319 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, accepting the VCES application, emphasizing the importance of rectifying unintentional errors in the declaration. It held that rejection without allowing rectification, especially when tax dues were paid in full, was unjust. The appellant&#039;s typographical error did not bar benefits under the scheme, as the correct tax liability was declared and paid partially. However, the failure to include Service Tax liability for works for APMC resulted in partial allowance of the appeal, denying benefits related to that aspect.</description>
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      <description>The Tribunal allowed the appeal, accepting the VCES application, emphasizing the importance of rectifying unintentional errors in the declaration. It held that rejection without allowing rectification, especially when tax dues were paid in full, was unjust. The appellant&#039;s typographical error did not bar benefits under the scheme, as the correct tax liability was declared and paid partially. However, the failure to include Service Tax liability for works for APMC resulted in partial allowance of the appeal, denying benefits related to that aspect.</description>
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