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Refund cannot be rejected on flimsy grounds as it defeats the very purpose of rebate schemes

One-to-one correlation between output service and input service not required for claiming refund

Cases involving confiscation/ redemption fine are within the ambit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019

No service tax can be levied on food served as take away or parcels

No Service Tax on Free Warranty and Labour Services
