High Court Quashes Show Cause Notice, Supports Claim for Export Service Refund Based on Statutory Provisions and Notification.

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....Refund claim - time limitation - export of services out of India - validity of SCN - The refund has not accrued to the petitioner on account of any order or judgment but on account of statutory provisions coupled with the notification where input services are used for export of services - SCN quashed - HC....