2011 (1) TMI 654

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..... Kumar, Adv. Per: Chittaranjan Satapathy: Heard both sides. 2. The respondents have claimed refund of unutilized credit of service tax which was taken by them in relation to export of services. The claims were rejected by the original authority on the ground that the respondent-assessees had taken registration later on and the refund claim pertains to a period prior to that date. The lower appel .....

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