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    <title>Refund of Tax paid on Export of Services in 2010 to 2011</title>
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    <description>Statutory refund procedure under Section 11B governs repayment of service tax erroneously paid and covers both refunds and rebates; filing under an incorrect notification or form does not automatically disqualify an otherwise admissible claim, and denial on procedural or time-bar grounds should be challenged by appeal to the Commissioner (Appeals) relying on High Court precedents.</description>
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      <link>https://www.taxtmi.com/forum/issue?id=109265</link>
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