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2013 (12) TMI 1627

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....for the Respondent. ORDER Heard both sides. 2. In this case the appellant being an exporter filed refund claim under Notification 41/2007, dated 6-10-2007 as amended for the services namely Goods Transport Agency service, CHA and banking and other financial services. Both lower authorities denied the refund claim. Aggrieved from the impugned order, appellant is before me. 3. The cont....