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2012 (11) TMI 353 - AT - Service TaxRefund of tax on Port service – alleged that the authorization letter of the Port as required under Section 65(105)(zn) of the Finance Act, 1994 and the Notification No. 41/2007-S.T., dated 6-10-2007, was not produced – Held that:- That is required to be seen for sanctioning of refund is, whether service tax has been paid or not; whether service has been used or not and whether service falls in the services covered by the notification or not. Once these three aspects are satisfied, the officer sanctioning the refund cannot go into other issues to reject refund claimed – refund allowed
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