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    <title>2023 (5) TMI 439 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT Mumbai held that the denial of refund of accumulated CENVAT Credit to the appellant without issuing a show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004 was not sustainable in law. The Tribunal set aside the order rejecting the refund and directed the Revenue to refund Rs. 25,81,828/- to the appellant.</description>
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      <description>The Appellate Tribunal CESTAT Mumbai held that the denial of refund of accumulated CENVAT Credit to the appellant without issuing a show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004 was not sustainable in law. The Tribunal set aside the order rejecting the refund and directed the Revenue to refund Rs. 25,81,828/- to the appellant.</description>
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