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2020 (1) TMI 424 - CESTAT AHMEDABADRefund of unutilized Cenvat Credit - export of services - Rule 5 of the Cenvat Credit Rules, 2004 read with Notification No.27/2012-CE(NT) dated 18.6.2012 - place of provision of services - HELD THAT:- On the identical issue of refund Under Rule 5, various refund claims were filed by the appellant and there was a chequered history of the overall cases - In the present case matter was remanded by the tribunal to the Commissioner (Appeals) for reconsideration. However, the Commissioner (Appeals) also remanded the matter to the Adjudicating Authority. Appeal allowed by way of remand.
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