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    <title>2023 (3) TMI 7 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court affirmed the Tribunal&#039;s decision in a case involving the availing of Modvat credit on inputs for exempted and dutiable goods. The respondent complied with the retrospective amendment under Section 69(2) of the Finance Act, 2010, by reversing the credit and paying interest. The Court upheld the Tribunal&#039;s order, dismissing the appeal and deciding the substantial question of law in favor of the respondent.</description>
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      <description>The High Court affirmed the Tribunal&#039;s decision in a case involving the availing of Modvat credit on inputs for exempted and dutiable goods. The respondent complied with the retrospective amendment under Section 69(2) of the Finance Act, 2010, by reversing the credit and paying interest. The Court upheld the Tribunal&#039;s order, dismissing the appeal and deciding the substantial question of law in favor of the respondent.</description>
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