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    <title>2014 (8) TMI 853 - CESTAT NEW DELHI</title>
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    <description>The tribunal upheld the rejection of the refund claim as the appellants had availed drawback on exported goods and failed to demonstrate that the service tax claimed for refund was paid under services specified in Notification No.41/2007-ST. The CHA service, for which a significant portion of the service tax was paid, did not fall under the specified services for refund, leading to the dismissal of the appeal.</description>
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      <description>The tribunal upheld the rejection of the refund claim as the appellants had availed drawback on exported goods and failed to demonstrate that the service tax claimed for refund was paid under services specified in Notification No.41/2007-ST. The CHA service, for which a significant portion of the service tax was paid, did not fall under the specified services for refund, leading to the dismissal of the appeal.</description>
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