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2014 (5) TMI 216 - AT - Service TaxDenial of refund claim - CENVAT Credit - Held that:- Primafacie, this is a case where Revenue wants to deny refund of input taxes for services exported relying for non compliance with procedural provisions, the requirement of which is doubtful for exporters. No case of substantial risk to Revenue is brought out. On this matter already there is a decision of the Karnataka High Court in favour of the respondent. In such situation, I am of the view that prayer for staying the order cannot be granted - Stay denied.
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