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    <description>CENVAT Credit Case: Tribunal RulingThe SC Tribunal addressed CENVAT Credit recovery limitations, finding that extended limitation periods cannot be invoked when facts are disclosed in periodical returns. The Tribunal upheld the admitted demand already paid by the appellant, including interest and partial penalty, and set aside the remaining demand. The ruling emphasized principles of fairness, proportionality, and procedural transparency in tax adjudication.</description>
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