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2017 (11) TMI 299 - AT - Service TaxRefund claim - export of goods - N/N. 41/2012-ST dated 29.06.2012 as amended - main contention of the Revenue is that the particulars furnished in each and every column, must be shipping bill wise - Held that: - there is no requirement to determine FOB value shipping bill wise to determine the formula enumerated in Para 1 (c) or in Para 3 (i) of the notification - appeal dismissed - decided against Revenue.
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