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2011 (2) TMI 754 - AT - Service TaxRefund - Therefore, a view was taken that second paragraph prescribes the procedure to be followed and therefore if the procedural omission can be rectified subsequently, refund is to be allowed - the matter is required to be remanded to the original adjudicating authority who shall verify the certificates/ declaration now submitted by the appellants fulfilling the requirement of linking transportation of exported goods with the lorry receipts, shipping bill and the invoices - matter is remanded to the original adjudicating authority
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