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2018 (12) TMI 862 - AT - Service TaxRebate of service tax paid - export of goods - N/N. 41/2012-ST dated 29.06.2012 - Held that:- The issue is no more resintegra in view of the various decisions of the Tribunal holding a consistent view - this Bench in the case of Commissioner of Service Tax-II, Kolkata vs. SSK Exports Ltd. & others [2017 (11) TMI 299 - CESTAT KOLKATA], wherein under similar circumstances, Revenue has contended that the refund claim for each shipping bill should be examined on individual basis instead of overall basis - The Tribunal has upheld the order of the Ld. Commissioner (Appeals) wherein it was held that there is no requirement to determine FOB value shipping bill wise, to determine the formula enumerated in Para 1 (c) or in Para 3(i) of the notification and the rebate claim should be allowed in full when the assessee has specified the said condition on overall basis - appeal allowed - decided in favor of appellant.
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