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Court Allows Refund Claim to Prevent Exporting Taxes on Input Services for Exported Goods, Aligns with Government Policy.
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....Dismissal of refund claim - Export of goods - If the refund of service tax paid on input services is not allowed to the appellant then the said taxes would have to be built in the cost of the final products and thus it would lead to export of taxes which are against the policy of the government - refund allowed - AT....