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    <title>2017 (1) TMI 1696 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the decision to dismiss the appeal regarding the rejection of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The appellant, a manufacturer-exporter, failed to fulfill the necessary requirements for claiming a refund of accumulated Cenvat credit, including not being registered with Central Excise authorities and not executing a required bond/letter of undertaking. As the product in question was not classified as an excisable commodity, the appellant was deemed ineligible to avail or utilize Cenvat credit, leading to the dismissal of the appeal.</description>
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    <pubDate>Wed, 18 Jan 2017 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 1696 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=285131</link>
      <description>The Tribunal upheld the decision to dismiss the appeal regarding the rejection of a refund claim under Rule 5 of Cenvat Credit Rules, 2004. The appellant, a manufacturer-exporter, failed to fulfill the necessary requirements for claiming a refund of accumulated Cenvat credit, including not being registered with Central Excise authorities and not executing a required bond/letter of undertaking. As the product in question was not classified as an excisable commodity, the appellant was deemed ineligible to avail or utilize Cenvat credit, leading to the dismissal of the appeal.</description>
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      <pubDate>Wed, 18 Jan 2017 00:00:00 +0530</pubDate>
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