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    <title>2015 (8) TMI 745 - CESTAT MUMBAI</title>
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    <description>Refund of unutilized CENVAT credit could not be denied merely because export invoices did not use a particular service description, where the assessee was registered for the relevant output services, the invoices and supporting annexures identified the project and recipient details, and foreign exchange realization confirmed export of services. The record was sufficient to establish export status, and the Tribunal also noted that refund had been sanctioned on identical facts for a later month. The rejection was set aside and refund was allowed in principle, with the matter remitted only for fresh quantification of the refundable amount.</description>
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      <link>https://www.taxtmi.com/caselaws?id=262828</link>
      <description>Refund of unutilized CENVAT credit could not be denied merely because export invoices did not use a particular service description, where the assessee was registered for the relevant output services, the invoices and supporting annexures identified the project and recipient details, and foreign exchange realization confirmed export of services. The record was sufficient to establish export status, and the Tribunal also noted that refund had been sanctioned on identical facts for a later month. The rejection was set aside and refund was allowed in principle, with the matter remitted only for fresh quantification of the refundable amount.</description>
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      <pubDate>Thu, 09 Apr 2015 00:00:00 +0530</pubDate>
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