2014 (1) TMI 1551

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....te ORDER Per P.G. Chacko; After hearing both sides, we have found no prima facie case for the appellant inasmuch as the simple issue raised before us is whether the refund claimed by the respondent for certain unutilized amount of CENVAT credit taken on input services which were claimed to have been used for export of output service during the material period can be denied on the sole gro....