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2009 (8) TMI 791 - AT - Service TaxAppeal before Tribunal against rejection of refund claim - payment of fee for filing an appeal - Section 35C(6) of Central Excise Act, 1944 - Held that: - provisions of section 35C(6) are not applicable to the present appeals inasmuch as, in these appeals, no demand of duty is involved, nor any levy of penalty. The above provisions are not applicable to appeals filed against rejection of refund claims, simpliciter. The Registry is, therefore, directed to accept the minimum fee of Rs. 1,000/- in each of these appeals
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