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    <title>2018 (3) TMI 20 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, overturning the denial of the refund claim for Service Tax paid on export services. The judgment emphasized that discrepancies in service descriptions and the burden of proving authorization by port service providers should not hinder refund claims. The decision set aside the lower authorities&#039; ruling, citing precedents and Board Circulars, and granted relief to the appellant by allowing all appeals with consequential benefits.</description>
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      <title>2018 (3) TMI 20 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=356317</link>
      <description>The Tribunal ruled in favor of the appellant, overturning the denial of the refund claim for Service Tax paid on export services. The judgment emphasized that discrepancies in service descriptions and the burden of proving authorization by port service providers should not hinder refund claims. The decision set aside the lower authorities&#039; ruling, citing precedents and Board Circulars, and granted relief to the appellant by allowing all appeals with consequential benefits.</description>
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