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    <title>2014 (7) TMI 328 - CESTAT NEW DELHI</title>
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    <description>The Tribunal quashed the adjudication order confirming a service tax demand, appropriation of deposited amounts, interest, and penalties under the Finance Act, 1994. The appellant was found entitled to a refund after the Tribunal applied a decision by a Larger Bench, clarifying the interpretation of exemption Notifications and the eligibility for abatement benefits. The judgment emphasized the necessity of disclosing complete information for availing exemption benefits and set aside the adjudication order, granting the appellant the right to a refund upon meeting legal requirements.</description>
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      <title>2014 (7) TMI 328 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=249291</link>
      <description>The Tribunal quashed the adjudication order confirming a service tax demand, appropriation of deposited amounts, interest, and penalties under the Finance Act, 1994. The appellant was found entitled to a refund after the Tribunal applied a decision by a Larger Bench, clarifying the interpretation of exemption Notifications and the eligibility for abatement benefits. The judgment emphasized the necessity of disclosing complete information for availing exemption benefits and set aside the adjudication order, granting the appellant the right to a refund upon meeting legal requirements.</description>
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      <pubDate>Fri, 16 May 2014 00:00:00 +0530</pubDate>
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