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    <title>2016 (10) TMI 307 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal found in favor of M/s. Oil &amp;amp; Natural Gas Corporation Limited in a case concerning the adjustment of excess service tax payment. Despite procedural lapses, the Tribunal ruled the demand for service tax unsustainable, as the appellants were entitled to the excess amount either through refund or adjustment. The Tribunal cautioned the appellants to adhere to proper procedures in service tax adjustments in the future and set aside the order-in-appeal, emphasizing the importance of compliance in such matters.</description>
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