Refund Granted for Unutilized CENVAT Credit Despite Indirect Foreign Exchange Receipt for Exported Services.

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....Refund of unutilized CENVAT credit - export of services - the proceeds for export of service were not received directly in foreign exchange but the same was routed by the Foreign Service receiver through M/s. Wells Forgo NA, USA through HSBC Bank. Ultimately the amount was received by the appellant in rupees - refund allowed - AT....