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    <title>2025 (6) TMI 531 - CESTAT BANGALORE</title>
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    <description>Refund of service tax on input services used for export could not be denied for alleged non-fulfilment of conditions not prescribed in Notification No. 17/2009-ST, where the claimant had furnished the particulars needed to process the claim, including service-provider details, registration, invoices, service descriptions and proof of tax payment. As the notification contained no additional ground for rejection on that basis, the denial was unsustainable. The impugned order was set aside and refund relief was restored with consequential benefits in accordance with law.</description>
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