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2014 (5) TMI 1018 - CESTAT MUMBAIDenial of refund claim - Notification No. 41/2007-S.T - port charges and on technical inspection - Held that:- assessee, who paid the Service Tax on the services availed in the course of export of goods, are entitled for refund claim of service tax paid if they had complied with the condition of the above said Notification. In this case on perusal of the record, I find that the appellant has fulfilled the condition of the Notification No. 41/2007-S.T., therefore, they are entitled for the refund claim - Decided in favour of assessee.
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