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    <title>2016 (4) TMI 940 - KERALA HIGH COURT</title>
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    <description>The High Court remanded the case to the original authority for a fresh review regarding the refund of excess service tax paid by the appellant, a banking and financial services provider. The Court emphasized the importance of considering all evidence, including a Chartered Accountant&#039;s certificate showing the refund dates, to determine if the appellant is entitled to a refund. The original authority was directed to reevaluate the claim within two months based on the materials presented by the appellant before the appellate authorities.</description>
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      <description>The High Court remanded the case to the original authority for a fresh review regarding the refund of excess service tax paid by the appellant, a banking and financial services provider. The Court emphasized the importance of considering all evidence, including a Chartered Accountant&#039;s certificate showing the refund dates, to determine if the appellant is entitled to a refund. The original authority was directed to reevaluate the claim within two months based on the materials presented by the appellant before the appellate authorities.</description>
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