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2015 (3) TMI 1102 - AT - Service TaxDenial of refund claim - user of services in export of goods - appellant has not fulfilled the conditions stipulated in Notification No.41/2007-ST dated 06/10/2007 - Held that:- question of time bar would not arise in the present case as the extended time limit would be available to the appellant and therefore, rejection of claim on account of time bar is not sustainable in law. As regards the various conditions stipulated, from the sample documents produced before me, it is seen that all the required information is available in the documents furnished by the appellant. Inasmuch as these have not been examined in detail by the lower authorities, I remand the matter back to the original adjudicating authority to go through all the documents furnished by the appellant and consider the same and sanction the refund, if found admissible. Needless to say that the appellant should be heard before passing the denovo order. The appellant also is directed to co-operate with the department in submission of the documents of exports undertaken by them - Decided in favour of assessee.
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