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    <title>2017 (6) TMI 1140 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeal filed by M/s Saf Yeast Co. Pvt. Ltd., directing the Jurisdictional Commissioner to ensure payment of the refund amount within 30 days. The appellant was found entitled to the refund despite the limitation period as the demand raised did not survive. Additionally, the Tribunal held that the Cenvat credit on inputs was admissible to the appellant, including the amount paid under protest. The payment made under protest towards a liability was deemed not a duty liability, leading to the refund of the amount.</description>
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      <description>The Tribunal allowed the appeal filed by M/s Saf Yeast Co. Pvt. Ltd., directing the Jurisdictional Commissioner to ensure payment of the refund amount within 30 days. The appellant was found entitled to the refund despite the limitation period as the demand raised did not survive. Additionally, the Tribunal held that the Cenvat credit on inputs was admissible to the appellant, including the amount paid under protest. The payment made under protest towards a liability was deemed not a duty liability, leading to the refund of the amount.</description>
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