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2008 (11) TMI 139 - CESTAT NEW DELHIRefund claim by service recipient - Appellant’s claim for refund rejected on the ground that refund claim can be filed only by the service provider namely, the contractor - language of Section 11B of the Central Excise Act, 1944 and the Tribunal’s order in McNally Bharat Engineering Co. Limited makes clear that refund claim filed by the service recipient is maintainable - However, since there is no finding on the eligibility of the appellants to refund, impugned order is set aside and matter is remitted for fresh decision to the adjudicating authority
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