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2014 (3) TMI 337 - CESTAT MUMBAIDenial of refund claim - Notification 41/07 - Refund claim denied by the lower authorities on the premise that these refund orders are not in accordance with Notification 41/07 - Held that:- appellant have availed the services namely Technical Testing & Analysis Charges, CHA service, Banking and Financial services. It is also not disputed that service tax has been paid by the appellant and appellant have complied with the condition of Notification 41/07. Therefore, in the light of the above said circular, appellants are entitled for the claim - Decided in favour of assessee.
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