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    <title>2015 (10) TMI 2357 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed the appellant&#039;s claim for a refund of service tax paid to Mumbai International Airport P. Ltd. for supplying ATF to foreign going aircraft, as the services provided did not fall under the specified categories for refund. The Tribunal held that the amendment in Notification 37/2010 could not be retroactively applied to the earlier notification, and therefore, the lower authorities were justified in rejecting the refund claim.</description>
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      <link>https://www.taxtmi.com/caselaws?id=267083</link>
      <description>The Tribunal dismissed the appellant&#039;s claim for a refund of service tax paid to Mumbai International Airport P. Ltd. for supplying ATF to foreign going aircraft, as the services provided did not fall under the specified categories for refund. The Tribunal held that the amendment in Notification 37/2010 could not be retroactively applied to the earlier notification, and therefore, the lower authorities were justified in rejecting the refund claim.</description>
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