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2016 (3) TMI 135 - AT - Service TaxAppropriate authority to decide a case - Refund of Cenvat credit availed on inputs and input services for the services exported - Held that: as per Section 117 of the Finance Act, 2015, these cases need to be decided by the Joint Secretary (R), Department of Revenue, Ministry of Finance, Government of India as per Section 35EE of the Central Excise Act, 1944. - Appeals disposed of
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