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    <title>Revenue Authority Incorrectly Rejects Refund Claims Under Export of Services Rules, 2005; Rule 5 Applies.</title>
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    <description>Refund Claim - Revenue had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and hence Rule 5 will not be applicable was incorrect conclusion - AT</description>
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      <description>Refund Claim - Revenue had rejected the refund claims only on the ground that the said refund would not fall under the category of Export of Services Rules, 2005 and hence Rule 5 will not be applicable was incorrect conclusion - AT</description>
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