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    <title>2019 (12) TMI 712 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim for failure to reverse Cenvat credit before filing. Citing a previous case, the Tribunal emphasized that voluntary reversal of credit post-GST implementation was compliant with the notification. Denial of the refund claim was deemed unjustified, and the appellant was granted the right to claim the refund as filed, based on the established precedent and lack of disputed facts. Compliance with notification conditions post-GST was highlighted in allowing the appeal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=389829</link>
      <description>The Tribunal ruled in favor of the appellant, setting aside the rejection of the refund claim for failure to reverse Cenvat credit before filing. Citing a previous case, the Tribunal emphasized that voluntary reversal of credit post-GST implementation was compliant with the notification. Denial of the refund claim was deemed unjustified, and the appellant was granted the right to claim the refund as filed, based on the established precedent and lack of disputed facts. Compliance with notification conditions post-GST was highlighted in allowing the appeal.</description>
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