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    <title>2018 (1) TMI 58 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal directed the adjudicating authority to verify if the builder had collected service tax from the appellant and to sanction the refund claim accordingly, emphasizing the importance of verifying facts before rejecting a claim.</description>
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      <description>The Tribunal directed the adjudicating authority to verify if the builder had collected service tax from the appellant and to sanction the refund claim accordingly, emphasizing the importance of verifying facts before rejecting a claim.</description>
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