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    <description>The Tribunal allowed the appeals, holding that the refund claims for accumulated unutilised Cenvat credit of duty for post removal services were valid under Rule 5 of Cenvat Credit Rules, 2004. The Tribunal emphasized that the claims were not subject to the time limitations specified in Notification No.41/2007-ST, dated 06.10.2007, and directed a reevaluation based on the evidence presented, remanding the case for further examination by the original authority.</description>
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