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    <title>2017 (3) TMI 1364 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals, remanding the case for reconsideration due to inconsistencies in the Department&#039;s treatment of refund claims for services provided to foreign affiliates compared to services to Indian clients. The lower authorities&#039; rejection of refund claims was deemed legally unsustainable, with the Tribunal emphasizing the need for a fair opportunity for the appellants to present their case and prompt disposal of claims dating back to April 2006. The matter was remanded to the Original Authority for reevaluation in line with the Tribunal&#039;s observations.</description>
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      <description>The Tribunal allowed the appeals, remanding the case for reconsideration due to inconsistencies in the Department&#039;s treatment of refund claims for services provided to foreign affiliates compared to services to Indian clients. The lower authorities&#039; rejection of refund claims was deemed legally unsustainable, with the Tribunal emphasizing the need for a fair opportunity for the appellants to present their case and prompt disposal of claims dating back to April 2006. The matter was remanded to the Original Authority for reevaluation in line with the Tribunal&#039;s observations.</description>
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