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    <title>2018 (4) TMI 1497 - RAJASTHAN HIGH COURT</title>
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    <description>The court ruled in favor of the appellant, finding that the amount deposited under protest was not a double payment of tax. The limitation period for the refund claim was deemed to start from the date of the decision by the Commissioner (Appeals), not from the date of the deposit. The court allowed the appeal, granting the appellant CENVAT credit and immediate effect to their application.</description>
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      <description>The court ruled in favor of the appellant, finding that the amount deposited under protest was not a double payment of tax. The limitation period for the refund claim was deemed to start from the date of the decision by the Commissioner (Appeals), not from the date of the deposit. The court allowed the appeal, granting the appellant CENVAT credit and immediate effect to their application.</description>
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