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2017 (9) TMI 406 - AT - Central ExciseRebate claim - export of goods - reverse charge mechanism - rejection of rebate on the ground that the said case does not come under the purview of the provisions of Export of Service Rules, 2005 nor under Rule 18 of Central Excise Rules, 2004 - Held that: - there is no dispute that the said amount of ₹ 8,84,750/- was paid by the appellant as Service Tax on the input service and they were eligible for availment of Cenvat credit of the same. Therefore, it is apparent that they were eligible for refund of said claim of ₹ 8,84,750/- under Rule 5 of CCR, 2004 and that the defects in the said application dated 23/08/2007 which continued even through the written submission dated 25/01/2008 cannot debar the appellant from the substantial benefit allowed by the law - rebate allowed - appeal allowed - decided in favor of appellant.
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