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    <title>2019 (5) TMI 132 - CESTAT CHENNAI</title>
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    <description>The forum upheld the Commissioner (Appeals) decision to allow the refund claim under Rule 5 of the CENVAT Credit Rules, 2004, rejecting the Revenue&#039;s appeal. The Revenue&#039;s argument that the refund could not be adjusted with another demand was dismissed due to lack of merit. The forum emphasized that the lower appellate authority thoroughly analyzed all issues, and the lack of evidence of a stay or allowance regarding the CESTAT Final Orders led to the dismissal of the Revenue&#039;s appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=379404</link>
      <description>The forum upheld the Commissioner (Appeals) decision to allow the refund claim under Rule 5 of the CENVAT Credit Rules, 2004, rejecting the Revenue&#039;s appeal. The Revenue&#039;s argument that the refund could not be adjusted with another demand was dismissed due to lack of merit. The forum emphasized that the lower appellate authority thoroughly analyzed all issues, and the lack of evidence of a stay or allowance regarding the CESTAT Final Orders led to the dismissal of the Revenue&#039;s appeal.</description>
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      <pubDate>Thu, 14 Mar 2019 00:00:00 +0530</pubDate>
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