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    <title>2017 (9) TMI 92 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants, finding that their &#039;Investment Advisory Services&#039; qualified as export of taxable services under the Export of Service Rules, 2005. The appellants provided sufficient documentary evidence for export of banking and financial services, received consideration in convertible foreign exchange, and met all conditions for export of services. The Tribunal rejected claims of related party transactions affecting refund eligibility and held that the doctrine of unjust enrichment did not apply. All impugned orders were set aside, and the appellants were granted refunds with interest within 45 days.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347335</link>
      <description>The Tribunal ruled in favor of the appellants, finding that their &#039;Investment Advisory Services&#039; qualified as export of taxable services under the Export of Service Rules, 2005. The appellants provided sufficient documentary evidence for export of banking and financial services, received consideration in convertible foreign exchange, and met all conditions for export of services. The Tribunal rejected claims of related party transactions affecting refund eligibility and held that the doctrine of unjust enrichment did not apply. All impugned orders were set aside, and the appellants were granted refunds with interest within 45 days.</description>
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