Refund claim allowed despite non-filing of ST-3 return for claim period

Blue River Capital India Advisory Services LLP Vs Commissioner of CGST & Central Excise (CESTAT Mumbai)

Facts- Refund claim filed by the appellant is rejected on various grounds like-

-For the refund claim period no ST-3 return was filed.

-Services allegedly exported by the appellant were not used outside India.

-Some input tax credit invoices continued to be issued at old registered address of the ap

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