2006 (8) TMI 30

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..... refund claim of the appellant was rejected on the ground that the appellant filed the refund in respect of service tax paid by them on the ground that process undertaken by them does not amount to maintenance or repair. 3. The brief facts of the case are that the appellants are receiving old and used cylinders and replenished the paper/cotton felt/rubber required in them for specified quantity an .....

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