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2012 (7) TMI 136 - CESTAT, AHMEDABADRefund - inputs as well as input services utilised/ used in the manufacture of goods, which are exported under Notification No. 41/2007-ST – refund granted - revisionary authority not given any reasoning for refund – Held that:- Revisionary authority has not given any reasons to uphold the order of the adjudicating authority, hence, is, as such a non-speaking order - order set aside and matter remanded back to the revisionary authority
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