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2014 (8) TMI 376 - AT - Service TaxDenial of refund claim - Notification No. 17/2009-S.T., dated 7-7-2009 - Non fullfilment of conditions of Notification - Held that:- There is a minor infraction of the condition specified in the notification but that cannot be reason for denying a substantial benefit like refund of tax incidence on export of goods. I consider that the level of co-relation established by the appellant through the different documents is sufficient for granting the refund. Therefore, I set aside the impugned order and order that the impugned refund may be granted to the appellants - Decided in favour of assessee.
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