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2018 (7) TMI 784 - AT - Service TaxRefund of Service tax paid - GTA Services - rejection on the ground that the appellant fall under the scope of Clause 3(b) of said Notification - Held that:- This issue has been considered by the Tribunal in the Bharat Heavy Electrical Ltd’s case [2017 (4) TMI 700 - CESTAT NEW DELHI], where it was held that It is not in dispute that the service tax was paid by the appellant and such services have been used for export of the goods by the appellant, the rebate is required to be paid to the appellants - refund allowed - appeal allowed - decided in favor of appellant.
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