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    <title>2018 (2) TMI 689 - CESTAT, ALLAHABAD</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals-I), Meerut, regarding a claim for refund under Rule 5 of the Cenvat Credit Rules, 2004. Despite the respondent debiting the amount after the filing date, following a precedent decision, the Tribunal held that the delay in debiting did not disqualify the respondent from receiving the refund. Compliance with Notification No. 27/2012-CE(NT) was found satisfactory, leading to the dismissal of the appeal based on precedent rulings and legal interpretations.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals-I), Meerut, regarding a claim for refund under Rule 5 of the Cenvat Credit Rules, 2004. Despite the respondent debiting the amount after the filing date, following a precedent decision, the Tribunal held that the delay in debiting did not disqualify the respondent from receiving the refund. Compliance with Notification No. 27/2012-CE(NT) was found satisfactory, leading to the dismissal of the appeal based on precedent rulings and legal interpretations.</description>
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