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    <title>2023 (10) TMI 679 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeals, remanding the case for document verification and proceeding with the refunds. It recognized the validity of documents provided by the appellants for claiming refunds on service tax paid for CHA services, foreign-based commission agent services, and transport of goods by road and rail, subject to verification. The Tribunal emphasized the sufficiency of agreements, confirmations, and debit notes as valid documentation under relevant rules and precedents.</description>
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      <description>The Tribunal allowed the appeals, remanding the case for document verification and proceeding with the refunds. It recognized the validity of documents provided by the appellants for claiming refunds on service tax paid for CHA services, foreign-based commission agent services, and transport of goods by road and rail, subject to verification. The Tribunal emphasized the sufficiency of agreements, confirmations, and debit notes as valid documentation under relevant rules and precedents.</description>
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