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    <title>2023 (3) TMI 230 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appeal in favor of the appellant, M/s. Pricol Limited. It affirmed the validity of ISD invoices supplemented by annexures, ruled that service receipt by the credit-availing unit was not required, and permitted credit reversals and redistributions. The decision was based on precedents and emphasized that these actions did not result in financial loss to the exchequer. The appeal was granted with consequential relief, and the order was pronounced on 02.03.2023.</description>
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      <description>The Tribunal allowed the appeal in favor of the appellant, M/s. Pricol Limited. It affirmed the validity of ISD invoices supplemented by annexures, ruled that service receipt by the credit-availing unit was not required, and permitted credit reversals and redistributions. The decision was based on precedents and emphasized that these actions did not result in financial loss to the exchequer. The appeal was granted with consequential relief, and the order was pronounced on 02.03.2023.</description>
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