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    <title>2016 (11) TMI 197 - CESTAT MUMBAI</title>
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    <description>The Tribunal directed the registry to transfer the matter concerning the rebate claim of service tax under Notification No. 12/2005-ST to the revisionary authority, the Government of India, in accordance with Section 35EE of the Central Excise Act, 1944. This decision was made after considering the provisions of Section 86 and the first and second provisos, which dictate that appeals related to the rebate of service tax on the export of services should be handled under Section 35EE.</description>
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