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Refusal to give refund despite clear direction by the higher authority - it appears that the refund sanctioning authority took it on himself to sit in judgment on the higher appellate authority by issue of a fresh notice for rejection on the ground of limitation without applying his mind to the scope of his authority - Tri

Service Tax - Refusal to give refund despite clear direction by the higher authority - it appears that the refund sanctioning authority took it on himself to sit in judgment on the higher appellate au .....

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