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2010 (4) TMI 394 - AT - Service TaxRefund- Limitation- The appellant filed this appeal against the impugned order whereby the Commissioner (Appeals) upheld the order rejecting the refund claim as time bar. Refund claim filed based on Tribunal decision in respect of another assessee. Held that- Supreme Court in 1997 Mafatlal Industries Ltd. v. Union of India, held that refund claim cannot be filed by a person based on decision of Court or Tribunal rendered in the case of another person. Thus impugned order rejecting refund upheld.
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