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    <title>Calcutta HC upholds CESTAT’s decision of setting aside of demand of interest on revenue-neutral</title>
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    <description>The High Court upheld the Tribunal&#039;s finding that the situation was revenue-neutral because duty paid was available as Cenvat credit to downstream units, and on that basis set aside the demand for compensatory interest while upholding the finality of the original duty assessment and rejecting the refund claim; the Court found no jurisdictional error or substantial question of law in the Tribunal&#039;s approach.</description>
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      <description>The High Court upheld the Tribunal&#039;s finding that the situation was revenue-neutral because duty paid was available as Cenvat credit to downstream units, and on that basis set aside the demand for compensatory interest while upholding the finality of the original duty assessment and rejecting the refund claim; the Court found no jurisdictional error or substantial question of law in the Tribunal&#039;s approach.</description>
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