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    <title>2021 (4) TMI 117 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals, ruling that the appellant is entitled to cash refunds of unutilized Cenvat credit under Section 142 of the CGST Act, 2017. Despite amendments requiring physical export for cash refunds, the Tribunal held that the appellant&#039;s debited amounts should be refunded in cash based on existing law and previous rulings.</description>
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      <description>The Tribunal allowed the appeals, ruling that the appellant is entitled to cash refunds of unutilized Cenvat credit under Section 142 of the CGST Act, 2017. Despite amendments requiring physical export for cash refunds, the Tribunal held that the appellant&#039;s debited amounts should be refunded in cash based on existing law and previous rulings.</description>
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