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2017 (6) TMI 892 - AT - Central ExciseRefund of CENVAT credit - duty paying invoices - denial on the ground that bills/invoices were found ineligible - Held that: - such inadequacies of their coming in the invoices are, for that matter distribution of credit without registration as input service distributor, are only procedural irregularity, nonetheless they are curable defects - appeal allowed - decided in favor of appellant.
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