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    <title>2023 (10) TMI 503 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, determining that the appellant&#039;s services qualified as export of services and that they were not considered intermediaries under the law. The Tribunal instructed the appellant to provide the required foreign inward remittance certificates to receive the refund amount, setting aside the original authority&#039;s decision on the matter.</description>
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      <description>The Tribunal allowed the appeal, determining that the appellant&#039;s services qualified as export of services and that they were not considered intermediaries under the law. The Tribunal instructed the appellant to provide the required foreign inward remittance certificates to receive the refund amount, setting aside the original authority&#039;s decision on the matter.</description>
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