TMI Blog2015 (3) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... services received which have been used for export of goods. Admittedly, this is not in dispute and there is no provision in the law that the proportionate credit is entitled for non-export of the goods. As the provision of the notifications are very clear if the service is used for export of goods. - No infirmity with the impugned orders. Same are upheld. - Decided in favour of assessee. - ST/5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s aggrieved from the said refund claim and therefore, is in appeal before me. 3. The ld. AR s contention is that the respondents have exported the less quantity as shown in the shipping bills. Therefore, the quantity which has not been exported from that portion the respondent is not entitled for refund claim. 4. Heard the ld. AR and considered the submission. 5. I have gone through the n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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