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    <title>2006 (4) TMI 117 - GUJARAT HIGH COURT</title>
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    <description>Interest was held not leviable on wrongly taken Cenvat credit where the credit had remained unutilized and was only directed to be reversed. The Tribunal treated the unutilised position as decisive and held that charging interest in such circumstances was not correct in law. The appellant could not show any infirmity in that finding, so the challenge failed.</description>
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      <title>2006 (4) TMI 117 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=32868</link>
      <description>Interest was held not leviable on wrongly taken Cenvat credit where the credit had remained unutilized and was only directed to be reversed. The Tribunal treated the unutilised position as decisive and held that charging interest in such circumstances was not correct in law. The appellant could not show any infirmity in that finding, so the challenge failed.</description>
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