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2007 (12) TMI 142 - CESTAT, NEW DELHIRefund sanctioned by the adjudicating authority was denied by CCE in revise notice on the ground that the applicants are not entitled for benefit of Notification No. 42/97 - In view of case of Mayur Inorganics Ltd. v. CCE, Jaipur and in view of the fact that the appellants are registered as SSI with the State Government, the recovery of amount of service tax already sanctioned to the applicant is stayed till the disposal of the appeal - stay petition is allowed
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