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    <title>2017 (5) TMI 1083 - CESTAT, AHMEDABAD</title>
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    <description>The appeal was filed against the rejection of a refund claim for Service Tax paid on exported goods. The appellant initially filed the claim within the prescribed time limit but was returned due to deficiencies. Despite lower authorities citing limitation and merit issues, the Member (Judicial) found that the appellant had provided necessary details initially and later submitted additional documents to address deficiencies. The Member disagreed with the applicability of a referenced judgment and remanded the appeal for further verification of documents to determine eligibility for the refund claim under Notification No.41/2007-ST. The impugned order was set aside, and the appeal was allowed for a fresh decision on the claim&#039;s merit.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343345</link>
      <description>The appeal was filed against the rejection of a refund claim for Service Tax paid on exported goods. The appellant initially filed the claim within the prescribed time limit but was returned due to deficiencies. Despite lower authorities citing limitation and merit issues, the Member (Judicial) found that the appellant had provided necessary details initially and later submitted additional documents to address deficiencies. The Member disagreed with the applicability of a referenced judgment and remanded the appeal for further verification of documents to determine eligibility for the refund claim under Notification No.41/2007-ST. The impugned order was set aside, and the appeal was allowed for a fresh decision on the claim&#039;s merit.</description>
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      <pubDate>Fri, 03 Mar 2017 00:00:00 +0530</pubDate>
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