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    <description>The appeal was remanded by the Judicial Member to the original authority for disposal in accordance with the Larger Bench decision clarifying the relevant date for computing the period of one year for refund claims under the CENVAT Credit Rules. The appellant&#039;s contention that the date of receipt of consideration should be the relevant date for the time limit was upheld, leading to the appeal being disposed of by way of remand to ensure compliance with the Larger Bench decision.</description>
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      <description>The appeal was remanded by the Judicial Member to the original authority for disposal in accordance with the Larger Bench decision clarifying the relevant date for computing the period of one year for refund claims under the CENVAT Credit Rules. The appellant&#039;s contention that the date of receipt of consideration should be the relevant date for the time limit was upheld, leading to the appeal being disposed of by way of remand to ensure compliance with the Larger Bench decision.</description>
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