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2012 (8) TMI 373 - AT - Service TaxWhether the appellants could have paid tax on an exempted services and claimed refund under Notification No. 17/2009 which allows refund of tax paid on services used in or in relation to the export of goods – Held that:- No clause barring an assessee from paying tax on exempted services and claiming refund thereafter in the Finance Act, 1994 unlike in the case of payment of duty under the Central Excise Act - findings of the lower appellate authority that the assessee could not have claimed refund under Notification No. 17/04 is not correct in law – in favor of assessee
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