TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... d passed by the Ombudsman in accordance with these Guidelines. III. 'complaint' means a representation in writing or through electronic means containing an administrative grievance alleging deficiency in the working of the Customs, Central Excise and Service Tax Department as mentioned in clause 9 of the Guidelines. IV. 'guidelines' means the Indirect Tax Ombudsman Guid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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