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2017 (5) TMI 503 - CESTAT CHANDIGARHRefund claim - unutilized Cenvat Credit of Service Tax paid on the input services used in the manufacture of the final products, which were cleared for export - denial on the ground that there was no prescribed procedure for filing the refund claim during the relevant period - Held that: - the substantive benefit which has been allowed u/r 5 of CCR, 2004 cannot be denied to the appellant in the absence of the prescribed procedure for filing the refund claim - appeal allowed - decided in favor of appellant.
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