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Refunds Under Notification No 41/2007 Shouldn't Be Denied for Technical Errors if Substantively Justified.

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Full Text of the Document

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....Refund of the service tax, - Notification No 41/2007 - Grant of refund of duty or any other sum due to an assessee should not be denied for mere technical or procedural lapses if it is otherwise due substantively on merits - AT....

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