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2016 (12) TMI 386 - AT - Central ExciseRefund claim - N/N. 17/2009-ST dated 07.07.2009 - export of goods - whether the rejection of refund claim on the ground that the appellant had availed CENVAT credit of the specified services used for export, is justified? - Held that: - the appellant had not specifically brought out on record that during the relevant period they had complied with the condition of the notification by not availing the CENVAT credit on input services - Accordingly, I do not see any discrepancy in the order of the Commissioner (Appeals). In the result, the appeals being devoid of merit are dismissed - decided against appellant-assessee.
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