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    <title>2014 (4) TMI 325 - CESTAT MUMBAI</title>
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    <description>The Tribunal denied the applicant&#039;s request for a total waiver of pre-deposit of service tax and interest, directing a partial deposit of Rs. One crore within eight weeks. The decision was based on the applicant&#039;s failure to demonstrate financial hardship and establish the link between the input services received during 2008-2010 and the output services exported in 2011-2012. The Tribunal emphasized the necessity of providing concrete evidence to support refund claims in accordance with statutory provisions and legal precedents.</description>
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      <description>The Tribunal denied the applicant&#039;s request for a total waiver of pre-deposit of service tax and interest, directing a partial deposit of Rs. One crore within eight weeks. The decision was based on the applicant&#039;s failure to demonstrate financial hardship and establish the link between the input services received during 2008-2010 and the output services exported in 2011-2012. The Tribunal emphasized the necessity of providing concrete evidence to support refund claims in accordance with statutory provisions and legal precedents.</description>
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