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2017 (10) TMI 1229 - AT - Service TaxMaintainability of cross-objections - Refund claim - time limitation - Held that: - the Revenue has filed an appeal only with regard to one quarter wherein the Commissioner has held that the same is within time. With regard to other five matters, the Revenue has not filed the appeal. The assessee has not filed cross objection in the appeal filed by the Revenue rather they have filed the cross objection in those cases where the Revenue has not filed the appeal which is not maintainable under law. Cross objections dismissed being not maintainable.
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