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2011 (10) TMI 354 - MADRAS HIGH COURTReview petition - first respondent not registered under Service tax has not produce any document and no refund application thus Writ not maintenable - Second respondent filed refund claim but dismissed as it was time barred - Order passed on 22nd May, 2010, not brought to notice before court - Held That:- The act in which the review Petitioner functions is a self contained code. Second Respondent even after knowing that the refund application was rejected as time barred did not bring it to the notice of the Court. Order suffers from error. Review application has to be allowed.
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