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2010 (9) TMI 294 - AT - Service TaxRebate – export of service - service tax paid on input services used in the services exported - refund claim has been rejected on the ground that appellant did not file the declaration prior to the export of service - requirement of filing declaration has been given under the heading procedure in the notification. Item No. 2 of the notification provides for conditions and limitations and item No. 3 of the notification gives the procedure for claiming the refund - view taken by the Tribunal that procedural requirement cannot be used to deny a substantive benefit, the appeal filed by the appellant is allowed and the impugned order is set aside
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