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    <title>2018 (2) TMI 1104 - CESTAT, BANGALORE</title>
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    <description>The appeal was successful as the Judicial Member found in favor of the appellant, setting aside the order that upheld the demand for interest on delayed reversal of CENVAT credit upon conversion of a DTA unit into a 100% EOU. Relying on the precedent in CCE vs. Bill Forge Pvt. Ltd., the Judicial Member determined that the appellant, having a significant balance in their CENVAT credit account, was not liable to pay the interest. The appeal was allowed on 26/12/2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=355683</link>
      <description>The appeal was successful as the Judicial Member found in favor of the appellant, setting aside the order that upheld the demand for interest on delayed reversal of CENVAT credit upon conversion of a DTA unit into a 100% EOU. Relying on the precedent in CCE vs. Bill Forge Pvt. Ltd., the Judicial Member determined that the appellant, having a significant balance in their CENVAT credit account, was not liable to pay the interest. The appeal was allowed on 26/12/2017.</description>
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