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2007 (5) TMI 239 - AT - Service TaxOrder passed by Commissioner rejecting the refund claim overlooking this Tribunal’s order is not legal - said Tribunal’s order is still unmodified by any higher authorities and which remains the law of the land - by rejecting the refund already sanctioned, the Commissioner has not followed the judicial discipline- inadequacy of provisions for safeguarding the revenue by the revenue authorities cannot be a reason to place taxpayers at a disadvantageous position – impugned order is set aside
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