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    <title>2009 (2) TMI 696 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed the appeal regarding a refund claim for service tax paid under Goods Transport Operators service. The claim was rejected based on limitation and failure to challenge the original liability order, despite payment being made under protest. The Tribunal upheld the rejection, emphasizing that relief cannot be claimed based on another person&#039;s judgment. The discrepancy in the Show Cause Notice was deemed insignificant, and the appeal was dismissed as time-barred and legally unfounded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=128471</link>
      <description>The Tribunal dismissed the appeal regarding a refund claim for service tax paid under Goods Transport Operators service. The claim was rejected based on limitation and failure to challenge the original liability order, despite payment being made under protest. The Tribunal upheld the rejection, emphasizing that relief cannot be claimed based on another person&#039;s judgment. The discrepancy in the Show Cause Notice was deemed insignificant, and the appeal was dismissed as time-barred and legally unfounded.</description>
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