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2010 (10) TMI 355 - AT - Service TaxRefund - Business Auxiliary Services - Notification No. 41/2007-S.T., dated 6-10-2007, Notification No. 3/2008-S.T., dated 19-2-2008 and Notification No. 17/2008-ST dated 1-4-2008 - As such the Revenue’s contention that service provider was registered under different category cannot be made a basis for denial of refund to the appellant - The appeal is accordingly, rejected It is the appellant’s contention that the transporters never raise the invoice and gives lorry receipts only, which reflects upon the entire particulars - Such lorry receipts mention the exporters’ invoice and the corresponding shipping bills so as to co-relate their claim - denial of refund on the technical grounds is not justified - Appellant’s appeal is accordingly, partly allowed and partly remanded
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