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    <title>2007 (7) TMI 244 - CESTAT, MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT, Mumbai remanded the case back to the Commissioner (Appeals) for reconsideration, allowing the appeal in remand as the Commissioner had initially rejected the refund claim of Service Tax and the rectification application filed by the assessee. The Commissioner&#039;s stance that a letter is not an appealable order was challenged by the appellant, who argued that a letter issued by the department constitutes a decision and is appealable, referencing a prior decision in support.</description>
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      <description>The Appellate Tribunal CESTAT, Mumbai remanded the case back to the Commissioner (Appeals) for reconsideration, allowing the appeal in remand as the Commissioner had initially rejected the refund claim of Service Tax and the rectification application filed by the assessee. The Commissioner&#039;s stance that a letter is not an appealable order was challenged by the appellant, who argued that a letter issued by the department constitutes a decision and is appealable, referencing a prior decision in support.</description>
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