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2010 (12) TMI 1260 - AT - Service TaxRefund claim - Notification No. 41/07-ST dated 06.10.2007 - Duty drawback - held that: - since the goods in question have been exported without availing drawback of service tax under the Customs, Central Excise Duties and Service Tax drawback Rules, 1995, therefore recovery of refund claim of service tax paid on specified services on the ground that goods have been exported under claim of drawback is not tenable.
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