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2010 (3) TMI 403 - CESTAT, AHMEDABADStay of order- refund- Board in Circular No. 112/6/2009-S.T., dated 12-3-2009- Impugned order holding refund as admissible even though service not correctly classified by service provider. C.B.E.&C. Circular dated 12.03.2009 clarifying that refund not deniable for non registration of service provider or other procedural omission. Tribunal decisions holding that steps for rectification of omission or commission in assessment or classification to be taken by jurisdictional officer of service provider and not at recipient’s end. Not a fit case for granting stay.
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