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2023 (9) TMI 411 - HC - Central ExciseRefund claim - payment of amount equivalent to the CENVATE credit attributable to inputs and input services used in relation to the manufacture of exempted clearance of petroleum product namely Liquefied Petroleum Gas (LPG) - HELD THAT:- The Co-ordinate Bench of this Court in THE PRINCIPAL COMMISSIONER, CENTRAL GST AND CENTRAL EXCISE VERSUS M/S RELIANCE INDUSTRIES LTD. JAMNAGAR [2023 (8) TMI 121 - GUJARAT HIGH COURT] while dismissing the Tax Appeal held that no question of law much less any substantial question of law can be said to be arising. Appeal stands dismissed.
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