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    <title>2016 (7) TMI 47 - CESTAT NEW DELHI</title>
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    <description>A refund claim under Notification No. 41/2007-ST was partly allowed. The claim of Rs. 8,464/- linked to six shipping bills was time-barred and therefore not admissible. The refund relating to cleaning activity and technical inspection and certification service was not pressed and was accordingly treated as inadmissible. For the remaining refund components, earlier tribunal precedents covered the objections, and the revenue accepted that position, so the balance refund was held admissible. Relief was thus confined to the surviving admissible components, with time-barred and unpressed portions excluded.</description>
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      <link>https://www.taxtmi.com/caselaws?id=329449</link>
      <description>A refund claim under Notification No. 41/2007-ST was partly allowed. The claim of Rs. 8,464/- linked to six shipping bills was time-barred and therefore not admissible. The refund relating to cleaning activity and technical inspection and certification service was not pressed and was accordingly treated as inadmissible. For the remaining refund components, earlier tribunal precedents covered the objections, and the revenue accepted that position, so the balance refund was held admissible. Relief was thus confined to the surviving admissible components, with time-barred and unpressed portions excluded.</description>
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