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    <title>2017 (10) TMI 451 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the appellant&#039;s declaration under the Voluntary Compliance Encouragement Scheme (VCES) should be accepted as no show cause notice was issued before rejecting the claim, as required by Section 111 of the Finance Act, 2013. The Tribunal found that the appellant was entitled to VCES benefits and set aside the order rejecting the claim. The appeal was allowed, providing the appellant with consequential relief.</description>
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      <link>https://www.taxtmi.com/caselaws?id=349296</link>
      <description>The Tribunal held that the appellant&#039;s declaration under the Voluntary Compliance Encouragement Scheme (VCES) should be accepted as no show cause notice was issued before rejecting the claim, as required by Section 111 of the Finance Act, 2013. The Tribunal found that the appellant was entitled to VCES benefits and set aside the order rejecting the claim. The appeal was allowed, providing the appellant with consequential relief.</description>
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