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2016 (8) TMI 945 - AT - Service TaxRejection of rebate claims – delay in filing declaration to claim rebate – business auxiliary service - Rule 5 of Export of Service Rules, 2005 - notification No. 12/05-ST dated 11.4.05 – Held that: - mere late filing of declaration where the Government can verify it subsequently, cannot be a ground adopted for denial of the substantive benefit, if otherwise available to the assessee. Here, refund was rejected on preliminary ground itself, the documents were not examined and claim was not otherwise verified – matter remanded to original adjudicating authority for verification of appellant’s claim of rebate – appeal disposed off - decided in favor of appellant.
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