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    <title>2015 (4) TMI 1178 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal in a case concerning a refund claim rejection under Notification No.12/2001-ST. The Tribunal emphasized the importance of correctly determining the tax liability and the applicability of relevant notifications. It held that if separate bills were raised for food and beverages, the appellant could benefit under Notification No.12/2003-ST; otherwise, they were entitled to benefit under Notification No.12/2001-ST. The Tribunal remanded the matter for re-computation of tax liability and ordered the refund of any excess amount paid within 60 days with interest.</description>
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      <title>2015 (4) TMI 1178 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=193085</link>
      <description>The Tribunal allowed the appeal in a case concerning a refund claim rejection under Notification No.12/2001-ST. The Tribunal emphasized the importance of correctly determining the tax liability and the applicability of relevant notifications. It held that if separate bills were raised for food and beverages, the appellant could benefit under Notification No.12/2003-ST; otherwise, they were entitled to benefit under Notification No.12/2001-ST. The Tribunal remanded the matter for re-computation of tax liability and ordered the refund of any excess amount paid within 60 days with interest.</description>
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      <pubDate>Wed, 08 Apr 2015 00:00:00 +0530</pubDate>
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