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    <title>2009 (10) TMI 248 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the order allowing the refund of service tax, citing that a person cannot claim a refund based on another person&#039;s case&#039;s decision. The matter was remanded for reconsideration by the Commissioner (Appeals) in light of legal precedents, including Supreme Court and High Court decisions. The Tribunal emphasized the need for the respondents to fight their own legal battles and directed a fresh decision based on the discussed legal principles.</description>
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      <description>The Tribunal set aside the order allowing the refund of service tax, citing that a person cannot claim a refund based on another person&#039;s case&#039;s decision. The matter was remanded for reconsideration by the Commissioner (Appeals) in light of legal precedents, including Supreme Court and High Court decisions. The Tribunal emphasized the need for the respondents to fight their own legal battles and directed a fresh decision based on the discussed legal principles.</description>
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      <pubDate>Thu, 22 Oct 2009 00:00:00 +0530</pubDate>
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