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    <title>2023 (3) TMI 576 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed all four appeals, ruling in favor of the appellants and granting them the refund of the rejected CENVAT Credit amounting to Rs.39,75,048. The decision emphasized adherence to precedent decisions and highlighted that denial of refund must be based on valid legal grounds, particularly the proper invocation of Rule 14 of the CENVAT Credit Rules for denial of availment of CENVAT Credit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=435190</link>
      <description>The Tribunal allowed all four appeals, ruling in favor of the appellants and granting them the refund of the rejected CENVAT Credit amounting to Rs.39,75,048. The decision emphasized adherence to precedent decisions and highlighted that denial of refund must be based on valid legal grounds, particularly the proper invocation of Rule 14 of the CENVAT Credit Rules for denial of availment of CENVAT Credit.</description>
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