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    <title>Petitioner Denied Input Tax Credit Due to Expiry of Limitations Period; Fails to Prove Case Merits for Demand.</title>
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    <description>Recovery of credit availed by the petitioner - The petitioner is not entitled to credit availed by the petitioner beyond the period of limitation. Therefore, on merits as far as the demand of the input tax credit is concerned there is no case made out by the petitioner - HC</description>
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      <description>Recovery of credit availed by the petitioner - The petitioner is not entitled to credit availed by the petitioner beyond the period of limitation. Therefore, on merits as far as the demand of the input tax credit is concerned there is no case made out by the petitioner - HC</description>
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