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2011 (7) TMI 553

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....he refund claim for Rs.15,265/- was filed by the appellant on 01.01.09 whereas the service tax payment of whch refund claim was made on 25.10.07 and the refund claim has been rejected on the ground that it has been filed beyond one year. The matter was listed for hearing on 22.03.11, 06.05.11 and on both the occasions nobody was present on behalf of the appellants and today also neither there is a....

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