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The Appellate Tribunal CESTAT NEW DELHI rejected the Revenue's application to stay the operation of the impugned order by the Commissioner (Appeals) regarding a refund claim of Rs. 80,282. The issue revolved around whether various charges like telephone, postage, consultancy, and computer charges should be included in the value. The Tribunal rejected the application, citing a similar issue referred to the Larger Bench in a previous case.
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