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2008 (10) TMI 130 - CESTAT, NEW DELHIRefund claim rejected on the ground that the tax was paid under TR-6 challan which was not an admissible document under the rules at the relevant time - there being no dispute about payment by the respondent, refund claim should can’t be rejected merely on the ground that payment was made under TR-6 challan - objection of the revenue pertains more to the ‘form’ rather than substance – moreover, TR-6 challan is now treated as a prescribed document for payment of service tax – refund allowed
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