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2017 (3) TMI 1543 - AT - Service TaxRefund claim - rejection on the ground that the appellant has claimed the drawback on specified services - Held that: - Tribunal in the case of M/s Mittal International and others [2017 (3) TMI 1512 - CESTAT CHANDIGARH] wherein this Tribunal held that the drawback Rules are not applicable for the input services received for export of goods which only includes input services used in manufacturing or processing of export goods - the refund claim filed by the appellant cannot be rejected on the ground that the appellant has claimed drawback on specified services - appeal allowed - decided in favor of appellant.
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