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    <title>2019 (7) TMI 1349 - CESTAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, overturning the denial of the refund claim within the limitation period. It emphasized the Appellants&#039; right to the refund under the amended Place of Provision of Service Rules and dismissed unjust enrichment concerns due to the prompt reversal of CENVAT Credit. The decision underscored the significance of complying with legal provisions for claiming refunds under the reverse charge mechanism.</description>
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      <description>The Tribunal partially allowed the appeal, overturning the denial of the refund claim within the limitation period. It emphasized the Appellants&#039; right to the refund under the amended Place of Provision of Service Rules and dismissed unjust enrichment concerns due to the prompt reversal of CENVAT Credit. The decision underscored the significance of complying with legal provisions for claiming refunds under the reverse charge mechanism.</description>
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