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    <title>2019 (3) TMI 871 - CESTAT NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellant, holding that the delay in filing EXP-2 did not warrant denial of the exemption from service tax for the exported goods. The decision emphasized the importance of fulfilling procedural requirements while recognizing the need for flexibility in certain circumstances, ultimately providing relief to the appellant.</description>
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      <description>The Tribunal ruled in favor of the appellant, holding that the delay in filing EXP-2 did not warrant denial of the exemption from service tax for the exported goods. The decision emphasized the importance of fulfilling procedural requirements while recognizing the need for flexibility in certain circumstances, ultimately providing relief to the appellant.</description>
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