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    <title>2019 (3) TMI 1725 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal found the denial of the refund claim to be arbitrary, noting no adverse material or evidence of misstatement. It concluded the rejection stemmed from a clerical mistake by the appellant in issuing a revised bill. The appellant was deemed entitled to a refund of excess service tax paid, totaling Rs. 6,21,354, along with interest. The Tribunal allowed the appeal, directing the appellant to receive the refund within 60 days from the order date.</description>
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      <description>The Tribunal found the denial of the refund claim to be arbitrary, noting no adverse material or evidence of misstatement. It concluded the rejection stemmed from a clerical mistake by the appellant in issuing a revised bill. The appellant was deemed entitled to a refund of excess service tax paid, totaling Rs. 6,21,354, along with interest. The Tribunal allowed the appeal, directing the appellant to receive the refund within 60 days from the order date.</description>
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