Refund Entitlement for Exported Software Services Confirmed u/r 5; Unutilized Credit to be Refunded Despite Exemption.

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....Seeking refund of unutilized credit - Export - Development of Computer Software - In the present case, the availment of credit is not contested by the Revenue and the appellants having exported the services cannot be disentitled to refund under Rule 5 on the ground that the exported services are exempt - AT....