2019 (5) TMI 1149

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..... t, 1975 shall be admissible - HELD THAT:- Since such endorsement is a mandatory requirement for compliance as per Notification No.102/2007, in absence of such compliance, rejection of refund application by the authorities below, in our considered view, cannot be interfered with at this juncture - refund cannot be allowed - appeal dismissed - decided against appellant. - C/267/11 - A/85259/2019 - .....

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