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2017 (7) TMI 527 - AT - Service TaxRefund claim - credit on various input services, claimed to have been used in the export of the goods - N/N. 41/2007-ST dated 06.10.2007 - Held that: - The Ld. Commissioner (Appeals) has rightly rejected the refund claim on the services which were not specified under the said notification as on the date of the claim so as to be eligible to the refund - retrospective effect cannot be granted to the said notification unless specifically, mentioned thereunder - appeal dismissed - decided against appellant.
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