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2017 (10) TMI 1409 - CESTAT KOLKATARefund of service tax - Reopening of rejected refund claim - Held that:- The Deputy Commissioner of Service Tax by his letter dated 22-3-2010 rejected the refund claim. Subsequently, the appellant re-submitted the refund claim on 12-5-2010. The adjudicating authority, in the instant proceedings, sanctioned the refund claim. I agree with the findings of the Commissioner (Appeals) that earlier jurisdictional Deputy Commissioner of Service Tax rejected the refund claim which cannot be reopened subsequently by the jurisdictional Assistant Commissioner of Service Tax - appeal dismissed - decided against appellant.
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