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    <description>The Tribunal dismissed the appeals, upholding the lower authorities&#039; decision to deny the refund of service tax paid on input services. The appellants, manufacturer-exporters, failed to demonstrate compliance with the conditions outlined in Notification Nos. 52/2011-S.T. and 41/2012-S.T. The Tribunal emphasized the necessity of strict adherence to exemption notification requirements for claiming refunds.</description>
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      <description>The Tribunal dismissed the appeals, upholding the lower authorities&#039; decision to deny the refund of service tax paid on input services. The appellants, manufacturer-exporters, failed to demonstrate compliance with the conditions outlined in Notification Nos. 52/2011-S.T. and 41/2012-S.T. The Tribunal emphasized the necessity of strict adherence to exemption notification requirements for claiming refunds.</description>
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