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    <title>2025 (2) TMI 626 - CESTAT BANGALORE</title>
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    <description>CESTAT Bangalore allowed the appeal for refund of unutilized CENVAT credit on input services used for exported services. The original refund claim filed in 2010 remained pending for 14 years. The Original Authority had calculated eligible credit as Rs 18,30,182 against Rs 19,39,818 claimed but rejected the refund for non-submission of unspecified documents, violating natural justice principles. CESTAT set aside the impugned order and directed refund of the eligible credit amount of Rs 18,30,182 determined by the Original Authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=766079</link>
      <description>CESTAT Bangalore allowed the appeal for refund of unutilized CENVAT credit on input services used for exported services. The original refund claim filed in 2010 remained pending for 14 years. The Original Authority had calculated eligible credit as Rs 18,30,182 against Rs 19,39,818 claimed but rejected the refund for non-submission of unspecified documents, violating natural justice principles. CESTAT set aside the impugned order and directed refund of the eligible credit amount of Rs 18,30,182 determined by the Original Authority.</description>
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