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2004 (9) TMI 4 - CESTAT, MUMBAIExtract: ....... cannot claim that the bills included printing and publishing charges which are not liable to be included in the chargeable service. 7.Having regard to the observations made above the appeal is rejected both on the issue of unjust enrichment and on merits. 8.I uphold the order of the Commissioner (A) and reject the appeal. (Pronounced in the Court)
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