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    <title>2023 (4) TMI 767 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appellant&#039;s appeals and directed the refund of accumulated CENVAT Credit under Notification No. 27/2012-CE for Service Tax paid on input services for export of service. The rejection of refund claims totaling Rs. 5,97,465/- and Rs. 6,17,759/- was set aside as the credit was not disallowed under Rule 14 of CENVAT Credit Rules, making the amounts available in the appellant&#039;s account. The original authority was directed to grant the refunds accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=436741</link>
      <description>The Tribunal allowed the appellant&#039;s appeals and directed the refund of accumulated CENVAT Credit under Notification No. 27/2012-CE for Service Tax paid on input services for export of service. The rejection of refund claims totaling Rs. 5,97,465/- and Rs. 6,17,759/- was set aside as the credit was not disallowed under Rule 14 of CENVAT Credit Rules, making the amounts available in the appellant&#039;s account. The original authority was directed to grant the refunds accordingly.</description>
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