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    <title>2023 (4) TMI 215 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal due to the rejection of the refund without proper notice and the determination of the date of export of service. The appellant succeeded in proving that they were not adequately informed of the specific rejection amount, violating principles of natural justice. Additionally, the Tribunal found that the service export occurred on the date claimed by the appellant, making them eligible for the refund under the relevant notification. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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      <title>2023 (4) TMI 215 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=436189</link>
      <description>The Tribunal allowed the appeal due to the rejection of the refund without proper notice and the determination of the date of export of service. The appellant succeeded in proving that they were not adequately informed of the specific rejection amount, violating principles of natural justice. Additionally, the Tribunal found that the service export occurred on the date claimed by the appellant, making them eligible for the refund under the relevant notification. As a result, the impugned order was set aside, and the appeal was allowed.</description>
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