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2017 (12) TMI 503 - CESTAT NEW DELHIRejection of declaration u/s 89 of FA - Kar Vivadh Samadhan Scheme, 1998 - denial on the ground that the appellant had wilfully mis-declared the facts in order to avail maximum undue benefit at the cost of the exchequer - Held that: - appellant did not fully comply with the conditions mentioned in the Kar Vivadh Samadhan Scheme, 1998 - amount as claimed by the appellant had been paid through Cenvat account, but on scrutiny, the department observed that such amount reversed from the Cenvat account was again re-credited in the books - rejection of application is proper - appeal dismissed - decided against appellant.
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