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    <title>2018 (12) TMI 1038 - CESTAT  ALLAHABAD</title>
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    <description>The Appellate Tribunal CESTAT ALLAHABAD overturned the denial of refund of duty paid on input services under Notification No. 40/12-ST due to non-compliance with Rule 4A of the Service Tax Rules, 1994. The Tribunal found that the issue had already been decided in favor of the appellants in related proceedings, where refunds were deemed admissible. Consequently, the Tribunal set aside the Commissioner (Appeals)&#039;s orders and allowed all appeals, providing relief to the appellants.</description>
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      <description>The Appellate Tribunal CESTAT ALLAHABAD overturned the denial of refund of duty paid on input services under Notification No. 40/12-ST due to non-compliance with Rule 4A of the Service Tax Rules, 1994. The Tribunal found that the issue had already been decided in favor of the appellants in related proceedings, where refunds were deemed admissible. Consequently, the Tribunal set aside the Commissioner (Appeals)&#039;s orders and allowed all appeals, providing relief to the appellants.</description>
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