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2010 (2) TMI 605

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....Venkatraman, Sr. Counsel, for the Appellant. Ms. Indira Sisupal, SDR, for the Respondent. [Order]. - The claim for refund of Service tax of Rs. 1,10,955/- filed by the assessees herein (the amount has been remitted by M/s. IMC Limited) who are not the service provider but IMC has intimated the assessee to file a separate claim for the refund, has been rejected on the ground that it has be....

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