The CESTAT held that Procedures of Refund under Rule 5 of CCR and Procedure for Disallowance of Credit under Rule 14 are Similar
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal has held that procedures of Refund under Rule 5 of Cenvat Credit Rules (CCR) and Procedure for Disallowance of Credit under Rule 14 are Similar in Nature HSBC Electronic Data Processing India Pvt Ltd, the appellant challenged the Impugned Orders and submitted that…
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