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    <description>The CESTAT deemed the appeal infructuous as the cenvat credit of Rs.4,81,43,943/-, initially disallowed and contested, was part of a dropped demand. The Tribunal directed the Commissioner(Appeals) to adjudicate the refund claim on its merits, considering the credit was reversed under protest and the demand had been nullified.</description>
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      <description>The CESTAT deemed the appeal infructuous as the cenvat credit of Rs.4,81,43,943/-, initially disallowed and contested, was part of a dropped demand. The Tribunal directed the Commissioner(Appeals) to adjudicate the refund claim on its merits, considering the credit was reversed under protest and the demand had been nullified.</description>
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