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    <title>2020 (2) TMI 188 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed refund claims related to establishing the nexus of input service with export service for an exporter whose refund claims were initially rejected due to failure to show the connection between services availed and exported. However, refund claims involving missing or inaccurately addressed invoices were rejected. The Tribunal upheld that denial of refund solely based on services not being &#039;input services&#039; was not justified, emphasizing the importance of establishing the nexus between input service and export service for refund eligibility.</description>
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      <description>The Tribunal allowed refund claims related to establishing the nexus of input service with export service for an exporter whose refund claims were initially rejected due to failure to show the connection between services availed and exported. However, refund claims involving missing or inaccurately addressed invoices were rejected. The Tribunal upheld that denial of refund solely based on services not being &#039;input services&#039; was not justified, emphasizing the importance of establishing the nexus between input service and export service for refund eligibility.</description>
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      <pubDate>Wed, 11 Dec 2019 00:00:00 +0530</pubDate>
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