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    <title>2017 (9) TMI 388 - DELHI HIGH COURT</title>
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    <description>Interim protection was granted against enforcement of Rule 44A of the CGST Rules and the related reversal and recovery of transitional CENVAT credit claimed under Section 140 of the CGST Act. The challenge concerned a notification requiring reversal of credit already availed on countervailing duty paid for imported gold dore bars. Finding a prima facie case and balance of convenience in favour of the petitioners, the Court held that coercive recovery would cause prejudice through electronic reversal of credit and cash deposit, so the respondents were restrained from taking recovery steps until the next hearing.</description>
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      <title>2017 (9) TMI 388 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=347631</link>
      <description>Interim protection was granted against enforcement of Rule 44A of the CGST Rules and the related reversal and recovery of transitional CENVAT credit claimed under Section 140 of the CGST Act. The challenge concerned a notification requiring reversal of credit already availed on countervailing duty paid for imported gold dore bars. Finding a prima facie case and balance of convenience in favour of the petitioners, the Court held that coercive recovery would cause prejudice through electronic reversal of credit and cash deposit, so the respondents were restrained from taking recovery steps until the next hearing.</description>
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      <pubDate>Fri, 01 Sep 2017 00:00:00 +0530</pubDate>
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