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2018 (6) TMI 1201 - AT - Service TaxRefund claim - rejection on the ground that the export turnover during the claim period was nil - Held that:- There is an export of service in the present case - the original authority has rejected the refund only on the ground that the export turnover has not been shown in the ST-3 return and that there was clubbing of quarters for claiming the refund - both these grounds on which the original authority has rejected the refund is not sustainable in law - appeal dismissed - decided against Revenue.
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