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    <title>2019 (6) TMI 960 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim based on the pending demand for Service Tax on notional interest. The Tribunal emphasized the independence of the two matters and the legal principle that a refund cannot be denied solely due to a pending demand in a separate case.</description>
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      <description>The Tribunal ruled in favor of the appellant, overturning the rejection of the refund claim based on the pending demand for Service Tax on notional interest. The Tribunal emphasized the independence of the two matters and the legal principle that a refund cannot be denied solely due to a pending demand in a separate case.</description>
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