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2017 (7) TMI 96 - AT - Service TaxRefund claim - denial on the ground that the appellant has not followed the procedure as provided under Rule 5 of the Export of Services Rules, 2005 and N/N. 11/2005-ST issued thereunder, inasmuch as they filed refund claim in Form-R whereas as per N/N. 11/2005-ST, they were supposed to file the refund/rebate claim in Form ASTR-1 - Held that: - the claim by the appellant as a refund in Form-R is only a technical and procedural breach. For such breach, refund cannot be outrightly rejected - The sanctioning authority can very well treat the refund under N/N. 11/2005-ST and Export of Services Rules, 2005 and should have processed the same under the said provisions - Both the authorities have also not considered the fact that the appellant has charged service tax to their foreign service recipient - appeal allowed by way of remand.
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