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2007 (11) TMI 148 - CESTAT, BANGALORERebate claim rejected on basis that it was not filed before correct jurisdictional Central Excise Assistant Commissioner - Service Tax is being administered by the Central Excise Department and the Assistant Commissioners who are in the Service Tax Commissionerate are also Assistant Commissioners of the Central Excise - rejection of the claim on the ground that the appellants had not filed a claim be fore the proper Jurisdictional Assistant Commissioner is not correct – matter remanded
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