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    <title>2015 (12) TMI 949 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appellant&#039;s refund claim for services rendered after a specific date, overturning the lower authorities&#039; rejection based on the limitation period. The decision emphasized the significance of the date of receipt of consideration in determining refund claim timelines, citing relevant court and tribunal precedents. The appellant successfully argued for additional refunds due to consideration received post a certain date, not initially considered by the authorities.</description>
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      <description>The Tribunal allowed the appellant&#039;s refund claim for services rendered after a specific date, overturning the lower authorities&#039; rejection based on the limitation period. The decision emphasized the significance of the date of receipt of consideration in determining refund claim timelines, citing relevant court and tribunal precedents. The appellant successfully argued for additional refunds due to consideration received post a certain date, not initially considered by the authorities.</description>
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