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    <title>2014 (8) TMI 232 - CESTAT NEW DELHI</title>
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    <description>The appeals by the manufacturers of Automotive Steel Wheels and Rims regarding refund claims for service tax paid on transportation of export goods by rail were dismissed. The Commissioner found no evidence of service tax payment, leading to the conclusion that the refunds were erroneously sanctioned. Despite arguments from the appellants emphasizing eligibility for refund, the lack of documentation supporting service tax payment resulted in the dismissal of the appeals. The Commissioner&#039;s decision to uphold the review order and recovery orders was based on the absence of proof of service tax payment, rendering the refund claims unsustainable.</description>
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    <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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      <title>2014 (8) TMI 232 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=250282</link>
      <description>The appeals by the manufacturers of Automotive Steel Wheels and Rims regarding refund claims for service tax paid on transportation of export goods by rail were dismissed. The Commissioner found no evidence of service tax payment, leading to the conclusion that the refunds were erroneously sanctioned. Despite arguments from the appellants emphasizing eligibility for refund, the lack of documentation supporting service tax payment resulted in the dismissal of the appeals. The Commissioner&#039;s decision to uphold the review order and recovery orders was based on the absence of proof of service tax payment, rendering the refund claims unsustainable.</description>
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      <pubDate>Thu, 08 May 2014 00:00:00 +0530</pubDate>
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