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    <title>2015 (12) TMI 951 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal, finding that the appellant&#039;s output service was indeed exported, despite discrepancies in the recipient&#039;s identity and agreement absence. The Tribunal held that the nexus between input and output services favored the appellant, granting eligibility for a refund. The matter was remanded to the original authority for reconsideration and settlement within six months, emphasizing the appellant&#039;s entitlement to the refund based on legal precedents and High Court rulings.</description>
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      <link>https://www.taxtmi.com/caselaws?id=269647</link>
      <description>The Tribunal allowed the appeal, finding that the appellant&#039;s output service was indeed exported, despite discrepancies in the recipient&#039;s identity and agreement absence. The Tribunal held that the nexus between input and output services favored the appellant, granting eligibility for a refund. The matter was remanded to the original authority for reconsideration and settlement within six months, emphasizing the appellant&#039;s entitlement to the refund based on legal precedents and High Court rulings.</description>
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