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    <title>2018 (8) TMI 307 - CESTAT CHANDIGARH</title>
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    <description>The appellate tribunal ruled in favor of the appellant, allowing the refund claim of Rs. 3,88,550. The tribunal found that the reversal of the amount was unnecessary, as the transfer of Cenvat credit had been approved earlier. Therefore, the appellant was entitled to the refund, with no interest or penalty imposed. The decision was based on the misunderstanding by authorities regarding the transfer date of the credit balance.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364835</link>
      <description>The appellate tribunal ruled in favor of the appellant, allowing the refund claim of Rs. 3,88,550. The tribunal found that the reversal of the amount was unnecessary, as the transfer of Cenvat credit had been approved earlier. Therefore, the appellant was entitled to the refund, with no interest or penalty imposed. The decision was based on the misunderstanding by authorities regarding the transfer date of the credit balance.</description>
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