Refund Claim Denied for Non-Compliance with Export of Services Rules; Revisionary Order u/s 84 Overturned.

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....Rejection of Refund Claim - Non compliance of provisions of Export of Services Rules, 2005 - Simultaneous proceedings - Demand raised u/s 73 by way of issuing SCN and Commissioner issued SCN to revise the order in exercise of power under Section 84 - Revisionary order passed by commissioner set aside.... - AT....