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2009 (1) TMI 141 - CESTAT NEW DELHICommission paid by banks for marketing of loans - refund claim for the erroneous payment of tax under the category of Business Auxiliary Service - Commissioner (Appeals) observed that the respondents received reduced amount from Bank/Finance company after deductions of incentive passed on to the buyers of the vehicles and directed the adjudicating authority to sanction the refund after verification – application by revenue for staying the operation of the order of the Commissioner (Appeals), is rejected
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