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2008 (1) TMI 94 - CESTAT, MUMBAI
Business auxiliary services & export of said services - availing benefit of credit in respect of input services used in export of auxiliary services – filed refund claim for unutilized credit – rule 5 which not provide for refund of unutilized credit to the producer of output services got substituted during relevant time - Once the refunds are under the amended rules & notification issued thereunder, the same can’t be denied merely because they relate to exports made prior to date of amendment