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    <title>Refund under notification No.41/2007</title>
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    <description>Notification No.41/2007-ST exempts services by commission agents outside India for exporters subject to conditions: exporter must claim exemption for specified services used for export, seek refund of service tax actually paid, not take CENVAT credit on those services, export goods without availing service-tax drawback, and claim exemption or refund only under the notification. The notification contains no prohibition against availing DEPB, so rejection based solely on DEPB is unsupported.</description>
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