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2013 (7) TMI 509 - AT - Service TaxRejection of Refund claim - Notification No.17/2009 - The refund claim relates to an amount of service tax paid on courier services - Held that:- it is clear that receipt submitted by the courier agency does not content the details as required under the notification - finding of the Commissioner (Appeals) that the conditions mentioned in the notification were not fulfilled by the assessee was sustainable – appeal decided against assessee.
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