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    <title>2010 (5) TMI 243 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai allowed the appeals of the assessees regarding the recovery of refund of credit of input service tax. The Tribunal found that the denial of refund was based on a ground not raised in the show-cause notice, which is not permissible. Therefore, the impugned orders were set aside, and the appeals were allowed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=77745</link>
      <description>The Appellate Tribunal CESTAT, Chennai allowed the appeals of the assessees regarding the recovery of refund of credit of input service tax. The Tribunal found that the denial of refund was based on a ground not raised in the show-cause notice, which is not permissible. Therefore, the impugned orders were set aside, and the appeals were allowed.</description>
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      <pubDate>Fri, 28 May 2010 00:00:00 +0530</pubDate>
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