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2011 (2) TMI 33 - AT - Service TaxRefund - Refund of cenvat credit - Notification No. 5/2006 dated 14.03.2006 - Rule 5 of CCR, 2004 - export of services - Commissioner (Appeals) had not passed a speaking order on the merits of dispute - services involved were essential for the output service rendered by the respondents and directed the original authority to reconsider the refund claim in the light of the CBEC Circular No. 120/1/2010 - original authority has passed an order in terms of remand directions, not legal, the appeal has become infructuous – Appeal rejected
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