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2008 (7) TMI 340 - AT - Central ExciseExports – EOU - refund claims have been rejected on the grounds that in ARE-1, a declaration was made that Cenvat credit has not been availed by the appellant and the input services utilized by the appellant have been utilized after the place of removal – declaration in ARE-1 is not required u/r 5 of CCR, 2004, so remarks in ARE-1 not affects refund claim – in respect of refund of credit of service tax, matter is required to be examined in detail by following Instructions of the Board issued in 2007 regarding place of removal
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