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    <title>2017 (9) TMI 414 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal of M/s. Panel Board &amp;amp; Laminates Ltd. concerning denial of credit utilization after payment of disputed duty, following the CEAT Ltd. case precedent. The Tribunal emphasized the legitimate earning and utilization of credit, setting aside the lower authorities&#039; decision and restoring the appellant&#039;s credit. The judgment highlights the significance of proper credit utilization in cases of disputed duty payments, aligning with established legal principles and relevant precedents.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347657</link>
      <description>The Tribunal allowed the appeal of M/s. Panel Board &amp;amp; Laminates Ltd. concerning denial of credit utilization after payment of disputed duty, following the CEAT Ltd. case precedent. The Tribunal emphasized the legitimate earning and utilization of credit, setting aside the lower authorities&#039; decision and restoring the appellant&#039;s credit. The judgment highlights the significance of proper credit utilization in cases of disputed duty payments, aligning with established legal principles and relevant precedents.</description>
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