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    <description>The Tribunal ruled against the Appellant, upholding the disallowance of Cenvat Credit on outward freight services and confirming the applicability of the extended period for demanding refund. The judgment emphasized adherence to the amended rules governing Cenvat Credit eligibility and the consequences of non-disclosure of relevant facts to the tax authorities.</description>
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      <description>The Tribunal ruled against the Appellant, upholding the disallowance of Cenvat Credit on outward freight services and confirming the applicability of the extended period for demanding refund. The judgment emphasized adherence to the amended rules governing Cenvat Credit eligibility and the consequences of non-disclosure of relevant facts to the tax authorities.</description>
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