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    <title>2023 (11) TMI 893 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal, overturning the rejection of the refund claim by the Revenue. It determined that the services of the Customs House Agent (CHA) were availed before the export, classifying them as input services. The Tribunal also ruled that the incorrect mention of the notification number did not justify rejecting the refund claim. Consequently, the Tribunal set aside the impugned order and granted the appellants consequential relief in accordance with the law.</description>
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      <description>The Tribunal allowed the appeal, overturning the rejection of the refund claim by the Revenue. It determined that the services of the Customs House Agent (CHA) were availed before the export, classifying them as input services. The Tribunal also ruled that the incorrect mention of the notification number did not justify rejecting the refund claim. Consequently, the Tribunal set aside the impugned order and granted the appellants consequential relief in accordance with the law.</description>
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