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    <title>2018 (5) TMI 557 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal by way of remand, setting aside the impugned order and instructing a fresh decision based on legal precedents cited. The appellant&#039;s refund claim under CENVAT Credit Rules for unutilized credit on input services used for exported output services was initially rejected but reconsidered due to errors in the adjudication process. The case was remanded to the original authority for reevaluation, emphasizing the importance of considering all relevant facts and legal principles in such refund claims.</description>
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      <description>The Tribunal allowed the appeal by way of remand, setting aside the impugned order and instructing a fresh decision based on legal precedents cited. The appellant&#039;s refund claim under CENVAT Credit Rules for unutilized credit on input services used for exported output services was initially rejected but reconsidered due to errors in the adjudication process. The case was remanded to the original authority for reevaluation, emphasizing the importance of considering all relevant facts and legal principles in such refund claims.</description>
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