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2018 (3) TMI 1385 - AT - Service TaxRefund of Service Tax paid on the taxable services used for exportation of the goods - denial on the ground that the requirements/conditions laid down in Notification dated 29.06.2012 have not been properly complied with by the respondent - Held that: - the disputed services involved in this case were used/ utilized by the appellant in or in relation to exportation of goods. Since the Department has not specifically alleged that the entire goods were not exported by the respondent, the refund claim cannot be denied on the procedural conditions - refund allowed - appeal dismissed - decided against Revenue.
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