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    <title>2015 (7) TMI 1041 - CESTAT BANGALORE</title>
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    <description>The Tribunal overturned the rejection of a refund claim for service tax paid on marketing support services provided to overseas group entities. The rejection based on the date of export was deemed incorrect, as the refund claim can be made within one year from the tax payment date. The Tribunal emphasized the need for proper examination of service provision claims in export cases and directed a fresh review of the refund claim by the original authority.</description>
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      <link>https://www.taxtmi.com/caselaws?id=262080</link>
      <description>The Tribunal overturned the rejection of a refund claim for service tax paid on marketing support services provided to overseas group entities. The rejection based on the date of export was deemed incorrect, as the refund claim can be made within one year from the tax payment date. The Tribunal emphasized the need for proper examination of service provision claims in export cases and directed a fresh review of the refund claim by the original authority.</description>
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      <pubDate>Fri, 30 Jan 2015 00:00:00 +0530</pubDate>
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