Refund Denial of Unutilized CENVAT Credit Overturned: Exported Exempted Services Not Subject to Rule 6 Compliance.

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....Refund of unutilized CENVAT Credit - export of services - denial of refund on the ground that the appellant has exported exempted services, but failed to observe the requirements specified in Rule 6 of the Cenvat Credit Rules - refund cannot be rejected on these grounds.....