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2011 (4) TMI 1149 - CESTAT, MUMBAIWhether in the absence of realization of foreign exchange the appellant shall be entitled to the benefit of Notification No.41/2007 dated 06/10/2007 – Held that:- appellant having failed to produce any evidence of realization of foreign exchange and the appellant not producing any material evidence to show that the free samples otherwise are eligible for rebate for service tax on courier service, the relief claimed is not tenable. No claim can be entertained mechanically without fulfillment of mandate of statute, the appeal is dismissed
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