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    <title>Johnny and Service Tax Refund Part - IV</title>
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    <description>Denial of refunds for specialized cleaning services hinges on prescribed documentary and supplier accreditation conditions: exporters must submit a valid accreditation certificate evidencing the provider&#039;s competence and invoices that satisfy required formal particulars. Absent the accreditation certificate or prescribed invoice content, departmental authorities have treated claims as inadmissible, and refinements to rules relaxing these requirements have been applied only from the notified effective date.</description>
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