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Refund Claim Denied: Appellant Must Recover Service Tax Payment Directly from Company, Considered an Internal Matter.

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....Rejection of refund claim - if M/s Bata India Ltd., did not pay the service tax to the appellant, it is for the appellant to proceed against M/s Bata India Ltd., to recover the said amount. This is wholly an internal affair between the appellant and M/s Bata India Ltd. - rejection justified. - AT....

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Refund Claim Denied: Appellant Must Recover Service Tax Payment Directly from Company, Considered an Internal Matter.