2015 (8) TMI 1276

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....ght, appeal was examined with the assistance of Revenue. 2. Para 1.1. of the appellate order shows that assessee is engaged in the export of services. Cenvat credit in respect of unutilised input credit was accumulated in the record of the assessee. When refund thereof was claimed that was disallowed by the authority below. 2. There is no dispute that export of good and services are not duti....