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    <title>2017 (6) TMI 110 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals, holding that the disallowance of Cenvat credit was beyond the scope of the show cause notice. The appellant, a 100% EOU, filed refund claims for Cenvat credit of service tax paid for services used in manufacturing final products and exported under bond. The Tribunal referred to relevant case law and held that limitations cannot be imposed where the statute does not provide for them. The adjudicating authority was directed to disburse the remaining refund amount within 45 days with applicable interest.</description>
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      <title>2017 (6) TMI 110 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=343839</link>
      <description>The Tribunal allowed the appeals, holding that the disallowance of Cenvat credit was beyond the scope of the show cause notice. The appellant, a 100% EOU, filed refund claims for Cenvat credit of service tax paid for services used in manufacturing final products and exported under bond. The Tribunal referred to relevant case law and held that limitations cannot be imposed where the statute does not provide for them. The adjudicating authority was directed to disburse the remaining refund amount within 45 days with applicable interest.</description>
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      <pubDate>Thu, 09 Mar 2017 00:00:00 +0530</pubDate>
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