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    <title>Export Unit Challenges Inconsistent Standards for Cenvat Credit Refunds, Seeks Uniform Criteria Under Export of Service Rules 2005.</title>
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    <description>Refund of un-utilized Cenvat Credit - 100% EOU - appellant is exporting entire taxable services in terms of Export of Service Rules 2005 - two different yardstick, one for permitting credit and the other for eligibility for granting rebate cannot be followed - AT</description>
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