2007 (10) TMI 278

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.... appellants and they have made a request to decide the matter on the basis of the grounds of appeal. 2. Vide his impugned order the Commissioner (Appeals) has sanctioned the refund claim with effect from 14-3-2005 that is the date on which the claim was filed and has held that the service tax paid prior to the said date is not eligible for refund. Appellants in their grounds of appeal have reiter....