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    <title>2022 (3) TMI 1317 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the refund claim of unutilized Cenvat Credit upon the closure of the factory. Citing legal precedents and the absence of a stay on a relevant High Court decision, the Tribunal held that the appellant was entitled to the refund until a contrary decision by the Apex Court. The Tribunal emphasized that unless an order is set aside, its sanctity remains, setting aside the impugned order and granting the appeal with consequential relief.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the refund claim of unutilized Cenvat Credit upon the closure of the factory. Citing legal precedents and the absence of a stay on a relevant High Court decision, the Tribunal held that the appellant was entitled to the refund until a contrary decision by the Apex Court. The Tribunal emphasized that unless an order is set aside, its sanctity remains, setting aside the impugned order and granting the appeal with consequential relief.</description>
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