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    <title>2021 (3) TMI 421 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, remanding the matter for quantifying and granting the refund on credit admissibility and computation issues, along with interest entitlement under Section 11BB of the Central Excise Act. The judgment emphasized adherence to legal provisions and precedents in determining refund claims and interest entitlement.</description>
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