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    <title>2017 (5) TMI 1137 - CESTAT NEW DELHI</title>
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    <description>The impugned order rejecting the refund claim for export of services was set aside by the Tribunal. The appellant&#039;s appeal was allowed, directing the original authority to consider the refund claim as admissible in law. The Tribunal emphasized the need for the appellant to fulfill the conditions of the Export of Services Rules to qualify for the exemption of service tax, ultimately ruling in favor of the appellant, M/s National Engineering Industries Ltd.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343399</link>
      <description>The impugned order rejecting the refund claim for export of services was set aside by the Tribunal. The appellant&#039;s appeal was allowed, directing the original authority to consider the refund claim as admissible in law. The Tribunal emphasized the need for the appellant to fulfill the conditions of the Export of Services Rules to qualify for the exemption of service tax, ultimately ruling in favor of the appellant, M/s National Engineering Industries Ltd.</description>
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