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2017 (5) TMI 1137 - AT - Central ExciseRefund claim - Business Auxiliary Service - export of services - Held that: - the matter is covered by the Tribunal’s decision in the appellant’s own case M/s National Engineering Industries Ltd. Versus CCE, Jaipur [2017 (5) TMI 750 - CESTAT NEW DELHI], where it was held that the services are considered as export of services and refund allowed on same - the original authority is directed to consider the appellant’s refund claim as admissible in law - appeal allowed by way of remand.
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