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    <description>A registered service taxpayer inquired about filing export documents to claim a refund of service tax; the response refers to Notification No. 27/2012-C.E. (N.T.), which provides for refund of unutilized credit of service tax on input services and duty on inputs used in the export of excisable goods or taxable output services, and directs claimants to follow the procedure and conditions in that notification.</description>
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