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    <title>2017 (7) TMI 48 - CESTAT BANGALORE</title>
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    <description>The Tribunal partially allowed the appeal, remanding the matter to the original authority for determining the quantum of refund claim in accordance with the law laid down in GTN Engineering Ltd. The Tribunal acknowledged the nexus between input services and the manufacturing process, allowing the refund on certain input services while denying it on others based on their direct relation to the export of goods.</description>
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      <description>The Tribunal partially allowed the appeal, remanding the matter to the original authority for determining the quantum of refund claim in accordance with the law laid down in GTN Engineering Ltd. The Tribunal acknowledged the nexus between input services and the manufacturing process, allowing the refund on certain input services while denying it on others based on their direct relation to the export of goods.</description>
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