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2016 (7) TMI 1357 - AT - Service TaxRefund claim - N/N. 41/2012-ST dated 29.06.2012 - Held that: - since the taxable services were utilized by the appellant for movement of goods between the factory and the port of export, and not used beyond the place of removal, denial of refund benefit by the authorities below are in conformity with the Not. dtd. 29.06.2012 - in view of the retrospective amendment of the Not. dtd. 29.06.2012, vide No.1/2016 dated 03.02.2016 and the clarification contained in Section 160 of Finance Act, 2016, refund benefit, should be available to the appellant - matter is remanded to the original authority for re-consideration of the issue - appeal allowed by way of remand.
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