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    <description>The Tribunal allowed the appeals by setting aside the rejection of refund claims under Notification 41/2007-ST. It held that input credit is available for goods exported, even if otherwise exempted from duty. The matter was remanded to the adjudicating authority for a fresh decision, considering the High Court decisions and granting the appellants a hearing opportunity.</description>
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      <description>The Tribunal allowed the appeals by setting aside the rejection of refund claims under Notification 41/2007-ST. It held that input credit is available for goods exported, even if otherwise exempted from duty. The matter was remanded to the adjudicating authority for a fresh decision, considering the High Court decisions and granting the appellants a hearing opportunity.</description>
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