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    <description>CESTAT, BANGALORE allowed the appeals and set aside the impugned orders, holding that refund of service tax paid on inputs used for SEZ operations of the Chennai manufacturing unit is admissible under N/N. 09/2009-ST. The Tribunal applied its prior consistent precedents and the principle in the Tata Consultancy Services Ltd. decision, finding the issue no longer res integra and directing grant of refunds where claims were previously rejected.</description>
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