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    <title>2023 (6) TMI 11 - CESTAT CHENNAI</title>
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    <description>The Tribunal allowed the appellant&#039;s request to change the cause-title. It determined that the relevant date for refund claims of unutilized CENVAT Credit in case of export of services is the end of the quarter in which the FIRC is received. The Tribunal clarified that no interest is payable on rejected refund claims, as per the applicable procedure.</description>
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      <description>The Tribunal allowed the appellant&#039;s request to change the cause-title. It determined that the relevant date for refund claims of unutilized CENVAT Credit in case of export of services is the end of the quarter in which the FIRC is received. The Tribunal clarified that no interest is payable on rejected refund claims, as per the applicable procedure.</description>
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