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    <title>2017 (9) TMI 590 - ALLAHABAD HIGH COURT</title>
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    <description>The Court dismissed the Central Excise Appeal under Section 35-G of the Central Excise Act, 1944, holding that the refund of CENVAT credit for services used at unregistered premises was correctly allowed by the Tribunal. The Court ruled in favor of the assessee, emphasizing that the refund cannot be denied solely based on non-registration of premises, as per legal provisions and precedents. The appeal was therefore dismissed in favor of the assessee.</description>
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      <title>2017 (9) TMI 590 - ALLAHABAD HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=347833</link>
      <description>The Court dismissed the Central Excise Appeal under Section 35-G of the Central Excise Act, 1944, holding that the refund of CENVAT credit for services used at unregistered premises was correctly allowed by the Tribunal. The Court ruled in favor of the assessee, emphasizing that the refund cannot be denied solely based on non-registration of premises, as per legal provisions and precedents. The appeal was therefore dismissed in favor of the assessee.</description>
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      <pubDate>Wed, 22 Feb 2017 00:00:00 +0530</pubDate>
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