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2017 (1) TMI 151 - AT - Central Excise100% EOU - Rejection of refund claim - Rule 5 of the CCR read with N/N. 5/2006 CE (NT) dated 14.03.2006 - product liability insurance - Held that: - I am of the considered opinion that the product liability insurance is covered in the definition of ‘input service’ as contained in Rule 2(l) of the Central Excise Rules, 2004 and therefore I allow the appeal of the appellant by setting aside the impugned order with consequential relief - refund allowed - appeal allowed - decided in favor of assessee.
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