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    <title>2013 (5) TMI 424 - CESTAT NEW DELHI</title>
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    <description>Service tax refund on input services used for exports was rejected where the invoices filed with the claim related to later periods and did not match the shipping bills submitted in support of the same claim. The mismatch between the export documents and the refund documents meant the claim was not supported by corresponding records, and recovery of the refund was upheld on that basis.</description>
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      <description>Service tax refund on input services used for exports was rejected where the invoices filed with the claim related to later periods and did not match the shipping bills submitted in support of the same claim. The mismatch between the export documents and the refund documents meant the claim was not supported by corresponding records, and recovery of the refund was upheld on that basis.</description>
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