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    <title>2014 (6) TMI 593 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that the time limit for filing a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 is one year from the date of export of the service. The Tribunal allowed specific refund claims disallowed by the original authority, emphasizing the nexus of Cenvat Credit with the output service exported. The appeal was allowed, directing the original authority to grant the refunds as per the detailed analysis provided.</description>
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      <title>2014 (6) TMI 593 - CESTAT MUMBAI</title>
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      <description>The Tribunal held that the time limit for filing a refund claim under Rule 5 of the Cenvat Credit Rules, 2004 is one year from the date of export of the service. The Tribunal allowed specific refund claims disallowed by the original authority, emphasizing the nexus of Cenvat Credit with the output service exported. The appeal was allowed, directing the original authority to grant the refunds as per the detailed analysis provided.</description>
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