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    <title>2017 (4) TMI 985 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, directing the refund of the Excise duty amount paid from Cenvat credit in cash. The appellant&#039;s activities did not amount to manufacture, and as they were unable to utilize the credit due to not undertaking any dutiable activities, the refund was ordered to be paid in cash, setting aside the impugned order.</description>
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      <title>2017 (4) TMI 985 - CESTAT NEW DELHI</title>
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      <description>The Tribunal allowed the appeal, directing the refund of the Excise duty amount paid from Cenvat credit in cash. The appellant&#039;s activities did not amount to manufacture, and as they were unable to utilize the credit due to not undertaking any dutiable activities, the refund was ordered to be paid in cash, setting aside the impugned order.</description>
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