Refund of Unutilized CENVAT Credit Granted as Business Not an Intermediary u/r 9(c) for Export Services.

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....Refund of unutilized CENVAT Credit - business of software trading - Export of services - place of provisions rules - intermediary services - arranging and facilitating procuring main services and transmitting the same to their overseas customers - Rule 9(c) would not be applicable as the respondent is not an intermediary - Refund allowed.....