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    <title>2023 (1) TMI 806 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, modifying the order to sustain only the demand of Rs. 37,321/-, which was already paid by the appellant, due to discrepancies in the Cenvat credit balance shown in the returns. The Tribunal found that the appellant had declared the credit in their books and without proof from the revenue, the appellant&#039;s entitlement to the credit of Rs. 31,67,294/- cannot be questioned.</description>
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      <link>https://www.taxtmi.com/caselaws?id=433059</link>
      <description>The Tribunal allowed the appeal, modifying the order to sustain only the demand of Rs. 37,321/-, which was already paid by the appellant, due to discrepancies in the Cenvat credit balance shown in the returns. The Tribunal found that the appellant had declared the credit in their books and without proof from the revenue, the appellant&#039;s entitlement to the credit of Rs. 31,67,294/- cannot be questioned.</description>
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