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    <title>2014 (6) TMI 167 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal in a case involving a dispute over a refund claim for service tax paid on commission charges, finding that the resubmission of the claim was timely and compliant with conditions. The appellant rectified deficiencies in proof of payment and export documentation within a reasonable period. The Tribunal criticized the authorities for not assisting the appellant in fulfilling requirements and held that the Superintendent should have requested missing documents instead of outright returning the claim. Ultimately, the Tribunal set aside the initial order, granting the appellant&#039;s refund claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=248263</link>
      <description>The Tribunal allowed the appeal in a case involving a dispute over a refund claim for service tax paid on commission charges, finding that the resubmission of the claim was timely and compliant with conditions. The appellant rectified deficiencies in proof of payment and export documentation within a reasonable period. The Tribunal criticized the authorities for not assisting the appellant in fulfilling requirements and held that the Superintendent should have requested missing documents instead of outright returning the claim. Ultimately, the Tribunal set aside the initial order, granting the appellant&#039;s refund claim.</description>
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      <pubDate>Tue, 03 Sep 2013 00:00:00 +0530</pubDate>
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