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    <title>2004 (3) TMI 4 -  CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai granted a stay on the recovery of Service Tax refunds pending the final decision of the appeal, where the issue of whether subsequent credit notes would absolve liabilities under the unjust enrichment clause of Section 83 of the Service Tax Act, 1994 will be determined. The Revenue was given liberty to file an early hearing application if necessary.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai granted a stay on the recovery of Service Tax refunds pending the final decision of the appeal, where the issue of whether subsequent credit notes would absolve liabilities under the unjust enrichment clause of Section 83 of the Service Tax Act, 1994 will be determined. The Revenue was given liberty to file an early hearing application if necessary.</description>
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