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    <title>2015 (3) TMI 1061 - CESTAT NEW DELHI</title>
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    <description>Refund of Service Tax paid on services used for export of goods under Notification No. 17/2009 could not be denied or reduced merely because the quantity exported was less than the quantity shown in the shipping bills. CESTAT held that entitlement depended on whether the services were actually used for export, and the notification contained no basis for proportionate curtailment on the suggested ground. The claimed refund was therefore allowable in full, and the Revenue&#039;s objection based on lesser export quantity was rejected.</description>
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      <link>https://www.taxtmi.com/caselaws?id=176527</link>
      <description>Refund of Service Tax paid on services used for export of goods under Notification No. 17/2009 could not be denied or reduced merely because the quantity exported was less than the quantity shown in the shipping bills. CESTAT held that entitlement depended on whether the services were actually used for export, and the notification contained no basis for proportionate curtailment on the suggested ground. The claimed refund was therefore allowable in full, and the Revenue&#039;s objection based on lesser export quantity was rejected.</description>
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      <pubDate>Tue, 24 Mar 2015 00:00:00 +0530</pubDate>
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