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2024 (2) TMI 80 - CESTAT ALLAHABADRefund claim - rejection mainly on the ground that while branches filed refund claim the service tax was paid by their head office - HELD THAT:- Taking note of the letter of the revenue whereby revenue has indicated that similar appeal filed by the revenue has been dismissed by this Tribunal in COMMISSIONER, CGST & CENTRAL EXCISE, LUCKNOW VERSUS M/S U.P. PROJECTS CORPORATION LTD. [2019 (9) TMI 1395 - CESTAT ALLAHABAD] and the fact that this order has been accepted by the revenue authorities, we do not find any merits in these three appeals. All three appeals are dismissed accordingly.
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