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    <title>2019 (3) TMI 35 - CESTAT BANGALORE</title>
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    <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the rejection of a refund claim for Consulting Engineering Services and Manpower Recruitment Services. The decision emphasized the importance of the relevant date for deciding the time limit for refund claims in cases of export of services. The appellant&#039;s claim was found to be within the limitation period based on the receipt of the FIRC, leading to the setting aside of the impugned order and the allowance of the appeal.</description>
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      <description>The Tribunal ruled in favor of the appellant, allowing the appeal against the rejection of a refund claim for Consulting Engineering Services and Manpower Recruitment Services. The decision emphasized the importance of the relevant date for deciding the time limit for refund claims in cases of export of services. The appellant&#039;s claim was found to be within the limitation period based on the receipt of the FIRC, leading to the setting aside of the impugned order and the allowance of the appeal.</description>
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