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    <title>2007 (11) TMI 136 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; orders and accepting the refund claim of Rs.5,05,902. The decision was based on established legal principles and precedents, including the finding that commissioning or installation services did not fall under the category of &quot;consulting engineer services.&quot; The Tribunal granted consequential relief to the appellant, resolving the dispute in their favor.</description>
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      <description>The Tribunal allowed the appeal, setting aside the lower authorities&#039; orders and accepting the refund claim of Rs.5,05,902. The decision was based on established legal principles and precedents, including the finding that commissioning or installation services did not fall under the category of &quot;consulting engineer services.&quot; The Tribunal granted consequential relief to the appellant, resolving the dispute in their favor.</description>
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