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2018 (1) TMI 113 - AT - Service TaxSEZ unit - refund of service tax - N/N. 40/12-ST dt. 20.06.2012 - Held that: - the Revenue in their memo of appeal, has not been satisfactorily able to convass their case. Once the substantive condition of the Notification has been fulfilled by an Assessee, denial of refund on the procedural condition, which are impossible to observe, cannot be appreciated - appeal dismissed - decided against Revenue.
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