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    <title>2018 (12) TMI 1423 - GUJARAT HIGH COURT</title>
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    <description>The Court allowed the concerned applicants to re-credit the Cenvat account, treating the amount as a voluntary deposit to be returned as initially paid. The petitioner&#039;s anticipatory credit under the Central Goods and Service Tax Act, 2017, was deemed illegal, and the original adjudicating authority was directed to recover the unauthorized credit. The Court issued a notice returnable on 27th December, 2018, restraining coercive recovery pending further proceedings.</description>
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      <description>The Court allowed the concerned applicants to re-credit the Cenvat account, treating the amount as a voluntary deposit to be returned as initially paid. The petitioner&#039;s anticipatory credit under the Central Goods and Service Tax Act, 2017, was deemed illegal, and the original adjudicating authority was directed to recover the unauthorized credit. The Court issued a notice returnable on 27th December, 2018, restraining coercive recovery pending further proceedings.</description>
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