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2017 (10) TMI 1303 - CESTAT MUMBAIRefund claim - GTA service availed for transport of export goods from factory to port - N/N. 41/2007-S.T. dated 06.10.2007 - Held that: - CBEC has clarified in respect of export the port of export would be the place of removal - neither credit of the said service can be denied nor it can be said that the said services were not availed by the respondent but by the merchant exporter - refund allowed - appeal dismissed - decided against Revenue.
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