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2008 (9) TMI 261 - CESTAT CHENNAIRefund claim was filed for the exemption envisaged in Notification No. 32/2004-S.T (providing abatement of 75% from taxable value) which the assessee had not availed while paying the service tax. From a copy of the certificate issued by the transporter of the assessee, it appears that the exemption under the Notification was admissible for the transport of the consignment in respect of which excess service tax had been paid by the appellants - it is necessary that the original authority examine the matter afresh – appeal allowed by way of remand
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