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    <title>2018 (11) TMI 349 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of the refund claim amounting to Rs. 8,28,292. It held that the appellant, a Small Scale Industry, was entitled to the refund despite not challenging the initial assessment order. The Tribunal found the refund claim valid as it was made in time and due to a genuine mistake regarding the interpretation of Cenvat Credit Rules. The appellant&#039;s use of rented premises for job work for another unit was considered legitimate, and the Tribunal granted consequential relief in favor of the appellant.</description>
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      <title>2018 (11) TMI 349 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=370006</link>
      <description>The Tribunal allowed the appeal, setting aside the rejection of the refund claim amounting to Rs. 8,28,292. It held that the appellant, a Small Scale Industry, was entitled to the refund despite not challenging the initial assessment order. The Tribunal found the refund claim valid as it was made in time and due to a genuine mistake regarding the interpretation of Cenvat Credit Rules. The appellant&#039;s use of rented premises for job work for another unit was considered legitimate, and the Tribunal granted consequential relief in favor of the appellant.</description>
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