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    <title>2006 (7) TMI 721 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the rejection of the refund claim, emphasizing the self-assessment nature of the service tax payment made by the appellant. The decision rested on the principle established in the J.K. Industries Limited case, deeming such payments as valid and not subject to refund, ultimately leading to the dismissal of the appellant&#039;s appeal.</description>
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      <description>The Tribunal upheld the rejection of the refund claim, emphasizing the self-assessment nature of the service tax payment made by the appellant. The decision rested on the principle established in the J.K. Industries Limited case, deeming such payments as valid and not subject to refund, ultimately leading to the dismissal of the appellant&#039;s appeal.</description>
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