Rebate Claim for Software Export Rejected Due to Filing Error; Case Remanded for Further Review Under Notification No. 12/2005-S.T.

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....Rejection of rebate claim - Notification No. 12/2005-S.T., dated 19-4-2005 - Input services used in development of software exported out of India - mistake in filing of ST-3 return showing rebate as Cenvat Credit - matter remanded back with directions - AT....