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    <title>2023 (12) TMI 375 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, overturning the Deputy Commissioner&#039;s decision to reject the refund of service tax for port services and clearing and forwarding (C &amp; F) agency services. The appellant, a manufacturer of BOPP Film, successfully argued that the issue had been previously settled in their favor in similar cases by the Tribunal. Additionally, the department had allowed refunds for subsequent periods concerning the same services. The Tribunal set aside the impugned order, granting the appellant&#039;s claim for a refund based on established precedents.</description>
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    <pubDate>Tue, 05 Sep 2023 00:00:00 +0530</pubDate>
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      <title>2023 (12) TMI 375 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=446691</link>
      <description>The Tribunal allowed the appeal, overturning the Deputy Commissioner&#039;s decision to reject the refund of service tax for port services and clearing and forwarding (C &amp; F) agency services. The appellant, a manufacturer of BOPP Film, successfully argued that the issue had been previously settled in their favor in similar cases by the Tribunal. Additionally, the department had allowed refunds for subsequent periods concerning the same services. The Tribunal set aside the impugned order, granting the appellant&#039;s claim for a refund based on established precedents.</description>
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      <pubDate>Tue, 05 Sep 2023 00:00:00 +0530</pubDate>
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