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    <title>2018 (5) TMI 821 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by remanding the case for further consideration. It emphasized that if services used in exporting goods were included in the notification after the export, the refund would be eligible. Despite conflicting observations in a Delhi High Court judgment, the Tribunal stressed the importance of evaluating the evidence and legal principles, including the TT Ltd. case, before making a decision. The matter was remanded to the adjudicating authority for a fresh determination based on the presented facts and legal principles.</description>
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      <description>The Tribunal allowed the appeal by remanding the case for further consideration. It emphasized that if services used in exporting goods were included in the notification after the export, the refund would be eligible. Despite conflicting observations in a Delhi High Court judgment, the Tribunal stressed the importance of evaluating the evidence and legal principles, including the TT Ltd. case, before making a decision. The matter was remanded to the adjudicating authority for a fresh determination based on the presented facts and legal principles.</description>
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