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    <description>The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal with any consequential relief deemed appropriate. The denial of credit on returned goods under Rule 16(1) of Central Excise Rules, 2002 was deemed unjustifiable in law due to faulty investigation processes, including the lack of inquiry at the recipient&#039;s end and the absence of crucial documents on record.</description>
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      <description>The tribunal ruled in favor of the appellant, setting aside the impugned order and allowing the appeal with any consequential relief deemed appropriate. The denial of credit on returned goods under Rule 16(1) of Central Excise Rules, 2002 was deemed unjustifiable in law due to faulty investigation processes, including the lack of inquiry at the recipient&#039;s end and the absence of crucial documents on record.</description>
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