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    <title>2017 (9) TMI 908 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the refund claim due to the lack of procedural compliance in denying Cenvat credit. The appellant successfully argued against the grounds for denial, including issues with supplier/manufacturer names, insurance claims, and invoice discrepancies. The Tribunal emphasized the necessity of issuing a show cause notice before rejecting refund claims and found in favor of the appellant based on the merits of the case, setting aside the previous order and granting the refund claim.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the refund claim due to the lack of procedural compliance in denying Cenvat credit. The appellant successfully argued against the grounds for denial, including issues with supplier/manufacturer names, insurance claims, and invoice discrepancies. The Tribunal emphasized the necessity of issuing a show cause notice before rejecting refund claims and found in favor of the appellant based on the merits of the case, setting aside the previous order and granting the refund claim.</description>
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