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2012 (12) TMI 915 - AT - Central ExciseDenial of refund claim - Place of removal - whether refund of service tax paid on CHA service in respect of export of goods is admissible or not - Held that:- In terms of Board Circular dated 23/08/2007 relied upon by the Commissioner (A) as well as decisions of this Tribunal, in the case of export of goods, place of removal has to be considered as port of export - Decided against Revenue.
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