2013 (2) TMI 183

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...., Cons. Per Ashok Jindal: Revenue is seeking stay of operation of the impugned order, wherein the refund claim of the appellant filed under Rule 5 of the CENVAT Credit Rules, 2004, has been allowed by the Commissioner (Appeals). The facts of the case are that the respondents are service provider and they exported certain services prior to 13.12.2008 and they took registration on 13.12.2008. Ther....