Refund Adjudication u/r 5 Should Ignore Rule 2(l) Requirements for CENVAT Credit on Export Services.

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....Refund of accumulated CENVAT Credit - export of service - It is a settled position of law that the authorities while adjudicating the refund application under Rule 5 of the rules, should not look into the aspect of consideration of the requirement of Rule 2 (l) of the rules.....