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2014 (8) TMI 986 - CESTAT NEW DELHIDenial of refund claim - Notification No. 41/2007-S.T., dated 6-10-2007 - amount of Service Tax was paid in relation to the export of goods - Held that:- Notifications allowed refund of Service Tax in relation to only those services which are listed therein and which were received in relation to export of goods. The services in respect of which the appellants have claimed the impugned refund are not listed in either of the two notifications. The appellants have not been able to give any evidence that the refund claimed by them is in respect of services which are listed in these notifications. It needs to be mentioned here that it being a case of refund, the onus is on the appellants to show that they are eligible for refund and evidently the appellants have failed to discharge that onus. - Decided against assessee.
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