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2015 (12) TMI 543 - AT - Service TaxDenial of refund claim - Accumulated CENVAT Credit - FIRCs received for the exports made are not in the name of the appellant - Held that:- unable to find out legal provisions which provides that in case of change in the name, refund claim is not admissible. In the case of recovery of short-levy, short collection of revenue, show-cause notices are issued and amount is collected in similar cases. In such a situation, when it comes to refund, rejection of the claim only on the ground without support of any legal provision cannot be sustained - Decided in favour of assessee.
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