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2018 (3) TMI 605 - AT - Central ExciseRefund claim - N/N. 5/2006-CE(NT) r/w Rule 5 of CCR 2004 - export of services - denial of refund on the ground that these services cannot be considered as either consulting engineer’s service or design service during the relevant period - Held that: - the respondents did export taxable service, they are eligible for refund as claimed under Rule 5 - Though the respondents submitted that the original proceedings did not raise these issues, we note that sanction of refund would necessarily involve verification of documents along with required details - appeal dismissed - decided against Revenue.
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