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    <title>High Court Affirms Refund for Excess Service Tax Paid; Burden Not Passed to Assessee, Refund Validated.</title>
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    <description>Clim of refund by the recipient of services - excess service tax was paid by the service provider - The fact that the assessee has not passed on the burden has been amply established in the order of the adjudicating authority - refund cannot be denied - HC</description>
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