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    <description>The appeal was dismissed as the refund claim by the appellant, a Goods Transport Operator, was rejected due to retrospective amendments in Service Tax provisions by the Finance Act 2000, following a Supreme Court decision.</description>
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      <description>The appeal was dismissed as the refund claim by the appellant, a Goods Transport Operator, was rejected due to retrospective amendments in Service Tax provisions by the Finance Act 2000, following a Supreme Court decision.</description>
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