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    <title>2020 (1) TMI 485 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the Ld. Commissioner&#039;s decision to forfeit the amount deposited in the Escrow account due to alleged violation of exemption conditions, allowing the appellant to take back utilized CENVAT Credit. The Tribunal emphasized the violation of principles of natural justice in the earlier order and directed the refund of the amount paid twice by the appellant. The appeal was allowed in favor of the appellant, highlighting procedural errors and ensuring a fair resolution of the issues regarding exemption benefit and CENVAT Credit admissibility.</description>
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      <description>The Tribunal set aside the Ld. Commissioner&#039;s decision to forfeit the amount deposited in the Escrow account due to alleged violation of exemption conditions, allowing the appellant to take back utilized CENVAT Credit. The Tribunal emphasized the violation of principles of natural justice in the earlier order and directed the refund of the amount paid twice by the appellant. The appeal was allowed in favor of the appellant, highlighting procedural errors and ensuring a fair resolution of the issues regarding exemption benefit and CENVAT Credit admissibility.</description>
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