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2018 (2) TMI 326 - AT - Service TaxRefund claim - service tax paid on the transaction between the two Divisions of the legal entity, which was not required to be paid - denial on the ground that the assessment becomes final and was not challenged in appeal - Held that: - the decision of the Rajasthan High Court in the case of Central Office Mewar Palace Org. Vs. Union of India [2008 (10) TMI 47 - RAJASTHAN HIGH COURT], is squarely applicable in the facts and circumstances of this case, where it was held that tribunal is not justified in rejecting the refund claim on the ground that assessee has not challenged assessment order - appeal allowed - decided in favor of appellant.
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