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    <title>100% EOU -Refund claim</title>
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    <description>Refund of CENVAT credit is available to exporters when the input or input service credit cannot be adjusted against excise or service tax liabilities in India, subject to compliance with Export of Service Rules, CENVAT Credit Rules and applicable notifications; tribunal precedents have treated export-accumulated credit as akin to export account balances and in some instances have held that ordinary time-bar limitations should not automatically preclude refund claims arising solely from exported services.</description>
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