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    <title>2018 (7) TMI 1052 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals. The decision emphasized the importance of proper documentation for availing credit, the necessity of issuing show-cause notices for irregular credit recovery, and the jurisdiction for questioning credit eligibility based on ISD invoices. The judgment highlighted adherence to procedural requirements and relevant legal principles in determining refund eligibility and credit recovery.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeals. The decision emphasized the importance of proper documentation for availing credit, the necessity of issuing show-cause notices for irregular credit recovery, and the jurisdiction for questioning credit eligibility based on ISD invoices. The judgment highlighted adherence to procedural requirements and relevant legal principles in determining refund eligibility and credit recovery.</description>
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