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    <title>2021 (11) TMI 893 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, overturning the rejection of the refund claim by the Assistant Commissioner. The decision was based on the finding that the reversal of cenvat credit was under protest and that the refund claim was filed within the permissible time frame. The Tribunal directed the adjudicating authority to grant the refund amount in cash along with interest as per the relevant provisions. Moreover, the department was instructed to pay litigation costs to the appellant.</description>
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      <description>The Tribunal allowed the appeal, overturning the rejection of the refund claim by the Assistant Commissioner. The decision was based on the finding that the reversal of cenvat credit was under protest and that the refund claim was filed within the permissible time frame. The Tribunal directed the adjudicating authority to grant the refund amount in cash along with interest as per the relevant provisions. Moreover, the department was instructed to pay litigation costs to the appellant.</description>
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