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2008 (3) TMI 81 - CESTAT, MUMBAIRefund of unutilized Credit on input services, in case of Export of Services – refund denied on ground that provision of refund under Export of Services introduced only w.e.f. 14/03/06 - held that any claim filed after 14/03/06, even for earlier period, cannot be turned down if the claim satisfies other requirements - held that substituted Rule 5 will be applicable for the export of services prior to 14/03/06 – refund is subjected to fulfillment of conditions of not. 5/06, so matter remanded
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