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    <title>Rebate u/r 5 not denied for missing export invoice numbers on FICRs; services still validly exported.</title>
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    <description>Rebate under Rule 5 - Export of services - Just because FICRs do not bear the export invoice numbers, it cannot be concluded that the same do not pertain to the service provided by the appellant to their client abroad..... - AT</description>
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      <description>Rebate under Rule 5 - Export of services - Just because FICRs do not bear the export invoice numbers, it cannot be concluded that the same do not pertain to the service provided by the appellant to their client abroad..... - AT</description>
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