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Refund Claims Wrongly Denied Under Notification No.41/2007; Rejection Grounds Deemed Invalid and Set Aside.

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Full Text of the Document

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....Denial of refund claims - Notification No.41/2007 - The impugned order rejecting the refund claims on the ground that same should have been filed under previous notification and within limitation period prescribed therein is therefore not sustainable and is liable to be set aside - AT....