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    <title>2019 (6) TMI 948 - CALCUTTA HIGH COURT</title>
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    <description>The High Court reviewed the Tribunal&#039;s decision on the appellant&#039;s export of gift boxes, questioning the denial of the claim under Section 2(k) of the Cenvat Credit Rules, 2004. Emphasizing the lack of clarity on the rebate and double benefit, the Court found the Tribunal&#039;s reasoning insufficient. The Court remanded the matter for re-hearing within three months, aiming for a comprehensive review of legal and factual issues. The High Court highlighted the need for detailed reasoning in the Tribunal&#039;s order and directed a re-examination to address unresolved issues effectively.</description>
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      <link>https://www.taxtmi.com/caselaws?id=381871</link>
      <description>The High Court reviewed the Tribunal&#039;s decision on the appellant&#039;s export of gift boxes, questioning the denial of the claim under Section 2(k) of the Cenvat Credit Rules, 2004. Emphasizing the lack of clarity on the rebate and double benefit, the Court found the Tribunal&#039;s reasoning insufficient. The Court remanded the matter for re-hearing within three months, aiming for a comprehensive review of legal and factual issues. The High Court highlighted the need for detailed reasoning in the Tribunal&#039;s order and directed a re-examination to address unresolved issues effectively.</description>
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