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    <description>The tribunal dismissed the Revenue&#039;s appeal against the rejection of a refund claim for cenvat credit related to Professional Indemnity Insurance services. It was held that since no prior proceedings were initiated challenging the availed credit, the appeal lacked merit. The tribunal upheld the decision to allow the refund claim for unutilized cenvat credit, affirming the order of the Ld. Commissioner (A).</description>
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      <description>The tribunal dismissed the Revenue&#039;s appeal against the rejection of a refund claim for cenvat credit related to Professional Indemnity Insurance services. It was held that since no prior proceedings were initiated challenging the availed credit, the appeal lacked merit. The tribunal upheld the decision to allow the refund claim for unutilized cenvat credit, affirming the order of the Ld. Commissioner (A).</description>
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