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2013 (11) TMI 1402 - CESTAT BANGALORERefund of service tax - Merchant Exporter - refund of service tax paid by them in respect of 13000 MTs of sugar exported by them - Held that:- Foreign Trade Policy is not a mandatory requirement for the purpose of third party exports. Foreign Trade Policy requires an exporter to be identified for the purpose of determination of eligibility for export benefits and for this purpose, the third party exporter is required to be mentioned in all the documents. If the Shipping Bills do not contain the name of third party exporter, the third party exporter who is a Merchant Exporter would not be the exporter in the eyes of law. Notification No. 17/2009-S.T. dated 7.7.2009, amended subsequently under which refund has been made. According to this notification, exemption for the taxable service which is extended in the form of refund is available in respect of taxable service received by exporter of the goods and used for export of the goods. There is no definition in the notification or in the Central Excise Act. Since the refund is for the export of goods, it would be appropriate to take the definition of ‘exporter’ in the Customs Act for this purpose. In this case, the respondent has fulfilled all the conditions since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this aspect and service has been used for export of goods and service tax has been suffered by manufacturer - Decided against Revenue.
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