2016 (3) TMI 1179

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....9/2016<br>Service Tax<br>Archana Wadhwa (Judicial Member) And B. Ravichandran (Technical Member) For the Appellant : O. P. Agarwal, CA For the Respondent : Suchitra Sharma, M. R. Sharma ORDER Archana Wadhwa (Judicial Member) All the appeals are disposed of by a common order as the issue involved in all of them is identical. 2. Dispute relates to refund of service tax paid by the appellant ....