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2009 (2) TMI 379 - CESTAT, NEW DELHIRefund of service tax- the issue arose in respect of cancelled tickets by the travel agent. The appellant was to get back the refund of Service Tax on the cancelled tickets. The ld. Commissioner (Appeals) was not able to examine the claim without evidence being adduced by the appellant before him. Therefore, the demand of Rs. 55,529 was confirmed. Held that- Representative engaged has not paid proper stamp duty on the authorisation. He is directed to deposit the same in the course of day before Registry. The order passed aforesaid shall only be operative upon deposit of court fee before the Registry, otherwise appeal shall stand dismissed and so also the stay application.
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