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2010 (12) TMI 496 - CESTAT, CHENNAIRefund - Notification No. 5/2006-C.E., dated 14-3-2006 - Time limitation - the mention of TR-6 challan as the tax paying document instead of GAR-7 is so minor that credit paying documents cannot be treated as incomplete for this reason when the column for name and address for input service provider was left blank, the assessee himself was the service provider and only in the event of provision of service by another person, it becomes incumbent on the part of the assessee to show their name and address and registration particulars - Decided in the favour of the assessee by way of remand to the adjudicating authority
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