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Case Law Details

Case Name : Cummins Technologies India Pvt. Ltd. Vs. Commissioner (CESTAT Delhi)
Related Assessment Year :
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Cummins Technologies India Pvt. Ltd. Vs. Commissioner, Customs, Central Excise & Service Tax (CESTAT Delhi)

The issue under consideration is regarding rejection of refund claimed by the appellant being service tax paid for the services received in the SEZ.

CESTAT states that, as per condition no. 3(f) (ii) under Notification No. 4

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