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    <title>2019 (4) TMI 1252 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeals, setting aside the Assistant Commissioner&#039;s decision to disallow a portion of the refund claimed by the Appellant for unutilized CENVAT credit. The Tribunal found merit in the Appellant&#039;s arguments, supported by legal precedents, and concluded that the assessing officer lacked valid grounds for rejecting the refund claims. It determined that the Appellant was entitled to the refunds, deeming the disallowance unjustified.</description>
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      <description>The Tribunal allowed the appeals, setting aside the Assistant Commissioner&#039;s decision to disallow a portion of the refund claimed by the Appellant for unutilized CENVAT credit. The Tribunal found merit in the Appellant&#039;s arguments, supported by legal precedents, and concluded that the assessing officer lacked valid grounds for rejecting the refund claims. It determined that the Appellant was entitled to the refunds, deeming the disallowance unjustified.</description>
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