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2004 (12) TMI 6 - AT - Service TaxExtract: .......d of dispute. This aspect was apparently ignored by ld. Commissioner (Appeals). He ought to have given effect to the law enacted under Section 117 of the Finance Act, 2000, by rejecting the refund claim. This is the view taken by this Tribunal in Mangalam Cements (supra). 5. In the result, the impugned order is set aside and this appeal is allowed.
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