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2015 (11) TMI 769

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..... no input credit could have been availed no question of refund under Rule 5 - Held that:- issue is squarely covered in favour of the respondent by the decision of the hon ble High Court of Bombay [2009 (6) TMI 977 - BOMBAY HIGH COURT] in the respondent s own case. Respectfully following the hon ble Bombay High Court s decision - Decided against Revenue. - Appeal No. E/922 & 923/2005, cross Object .....

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..... d of appeal of the Revenue is that in respondent s own case, the department has filed an appeal before the hon ble High Court of Bombay on the same issue. 3. Learned counsel for the respondent submits that the earlier appeal filed by the Revenue has been decided by the hon ble Bombay High Court in favour of the respondent vide judgment reported in 2009-TIOL-764-HC0MUM-CX dated 30/06/2009. The s .....

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