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    <title>Refund Approved for Cenvat Credit on Exported After-Sale Support Services in Business Auxiliary Service Category.</title>
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      <description>Denial of refund claim of cenvat credit - export of services - after sale support service - Business Auxiliary Service - business of processing of chips, the activity which includes circuit designing, testing, validation of such chips, integration of software on chips - refund allowed - AT</description>
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