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2010 (2) TMI 366 - CESTAT, BANGALORENotification No. 1/2006-S.T- Refund- the issue involved is regarding applicability of benefit of Notification No. 1/2006-S.T. and whether the respondent is eligible to avail the benefit of exemption of first clearances of Rs. 4,00,000/-. The Commissioner (Appeals) has directed to refund the amount due in cash. Held that- the Revenue’s application for staying the operation of the impugned order is allowed.
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