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    <title>2017 (9) TMI 214 - CESTAT CHANDIGARH</title>
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    <description>The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue&#039;s appeal and the assessee&#039;s appeal was withdrawn. The Tribunal found that the duty liability was lower than the cenvat credit available to the assessee, resulting in no refund claim. The judgment underscored the significance of cenvat credit availability in duty liability determination and stressed the importance of a balanced approach in tax issues.</description>
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      <description>The Appellate Tribunal CESTAT CHANDIGARH dismissed the Revenue&#039;s appeal and the assessee&#039;s appeal was withdrawn. The Tribunal found that the duty liability was lower than the cenvat credit available to the assessee, resulting in no refund claim. The judgment underscored the significance of cenvat credit availability in duty liability determination and stressed the importance of a balanced approach in tax issues.</description>
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