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    <title>2014 (9) TMI 1305 - DELHI HIGH COURT</title>
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    <description>Service tax refund may be sought before the competent tax authorities after withdrawal of the pending application. The applicant retained liberty to file an appropriate refund claim in accordance with law. The airport operator indicated that it would cooperate if such a claim were made. Refund entitlement remains subject to determination under the applicable statutory process.</description>
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      <link>https://www.taxtmi.com/caselaws?id=472179</link>
      <description>Service tax refund may be sought before the competent tax authorities after withdrawal of the pending application. The applicant retained liberty to file an appropriate refund claim in accordance with law. The airport operator indicated that it would cooperate if such a claim were made. Refund entitlement remains subject to determination under the applicable statutory process.</description>
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