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    <title>Refund claim - procedure - services</title>
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    <description>Claim concerns refund of service tax for exporters: identification of government-notified eligible input services, services regarded as non-input despite being export-related (e.g., inward freight, cargo handling, clearing and forwarding charges), the proper forum to apply for refund, and the procedural steps. The exporter states no liability to register or pay service tax. The reply advises that a refund is possible but that detailed aspects must be examined and local expert consultation is required.</description>
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