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    <title>2019 (3) TMI 1438 - CESTAT BANGALORE</title>
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    <description>The appeals were allowed as the Tribunal found the appellant&#039;s service qualified as export under Service Tax Rules. The rejection based on jurisdictional grounds was deemed untenable due to centralized registration and proper documentation. The impugned order was set aside, and the case remanded for further verification and refund processing in accordance with the law, highlighting the importance of procedural compliance and jurisdictional clarity in refund claims.</description>
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      <description>The appeals were allowed as the Tribunal found the appellant&#039;s service qualified as export under Service Tax Rules. The rejection based on jurisdictional grounds was deemed untenable due to centralized registration and proper documentation. The impugned order was set aside, and the case remanded for further verification and refund processing in accordance with the law, highlighting the importance of procedural compliance and jurisdictional clarity in refund claims.</description>
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