2018 (6) TMI 522

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..... ssification was involved, only in such cases the exclusion provided in clause (c) will be applicable - this case does not' fall under the clause (c) of para 3 of the instruction dated 17/08/2011 - ROM application dismissed being not maintainable. - APPLICATION NO: ST/ROM-85295/2018 IN APPEAL NO: ST/87143/2017 - M/85461/2018 - Dated:- 23-4-2018 - Shri Ramesh Nair, Member (Judicial) Shri Dil .....

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..... d 4 th April 2018 whereby clause (3) stands withdrawn. 4. On a careful consideration of the submissions made by both the sides, I find that, firstly the issue of refund arises only due to the respondent paying services tax under a wrong assessee code. Therefore, the issue is of not recurring in nature or legal issue relating to the refund or classification was involved, only in such cases the .....

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