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2015 (11) TMI 1258

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....e Respondent : Shri Alok Srivastava, AR ORDER Per P K Das Revenue filed this appeal against the order of the Commissioner (Appeals), where the Adjudication order was set aside. 2. After hearing both the sides and on perusal of the records, we find that the respondents filed the refund claim of Rs. 2,22,645/- as they have erroneously paid Service Tax on "Technical Testing and Analysis S....