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    <title>2008 (3) TMI 142 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CESTAT, New Delhi dismissed the appeal challenging the time-barred portion of a refund claim for Service Tax paid prior to July 2005. The Commissioner (Appeals) decision that the refund claim filed on 18.9.06 was time-barred was upheld as uncontested.</description>
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