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2013 (6) TMI 389 - AT - Service TaxCenvat Credit - Input services - prior to date of registration - export of services - The second ground taken for rejection of the refund claim is that refund under Rule 5 of Cenvat Credit Rules, 2004 is permissible only if the dutiable goods are exported under bond or LUT. - Held that:- refund allowed. Decision in the cases of J.R. Herbal Care India Limited v. CCE, Noida - [2010 (3) TMI 391 - CESTAT, NEW DELHI], CCE v. Drish Shoes Limited - [2010 (5) TMI 334 - HIMACHAL PRADESH HIGH COURT] and Repro India Limited v. UOI [2007 (12) TMI 209 - BOMBAY HIGH COURT] followed.
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