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    <title>2018 (1) TMI 300 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal, granting a cash refund instead of Cenvat credit. The Tribunal held that the extended limitation period was not applicable as there was no stay on the Revenue&#039;s challenge. The assessee was entitled to the refund for the extended period paid and was also awarded interest on the delayed refund from the claim filing date to realization, following a Supreme Court precedent.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal and allowed the assessee&#039;s appeal, granting a cash refund instead of Cenvat credit. The Tribunal held that the extended limitation period was not applicable as there was no stay on the Revenue&#039;s challenge. The assessee was entitled to the refund for the extended period paid and was also awarded interest on the delayed refund from the claim filing date to realization, following a Supreme Court precedent.</description>
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