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    <title>2024 (9) TMI 772 - CESTAT MUMBAI</title>
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    <description>CESTAT Mumbai dismissed the appeal filed by exporters seeking refund of service tax paid on input services used for export of medicines during April 2013 to January 2014. The tribunal upheld the original authority&#039;s rejection of refund claims filed under Notification 41/2002-ST dated 29.06.2012, finding that applications for freight, banking and financial services were filed beyond the mandatory one-year time limit from export date as prescribed under Section 11B of Central Excise Act, 1944 applicable to service tax matters under Section 83 of Finance Act, 1994.</description>
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      <description>CESTAT Mumbai dismissed the appeal filed by exporters seeking refund of service tax paid on input services used for export of medicines during April 2013 to January 2014. The tribunal upheld the original authority&#039;s rejection of refund claims filed under Notification 41/2002-ST dated 29.06.2012, finding that applications for freight, banking and financial services were filed beyond the mandatory one-year time limit from export date as prescribed under Section 11B of Central Excise Act, 1944 applicable to service tax matters under Section 83 of Finance Act, 1994.</description>
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