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2015 (10) TMI 516 - AT - Service TaxDenial of refund claim - Notification No.41/2007-ST as amended by the Notification No. 17/2009-ST, dated 6.10.2007 and 7.7.2009 - Held that:- appellate Commissioner was satisfied that all conditions for claiming refund of service tax were fulfilled, except that on account of a clerical error, the assessee/claimant failed to affix stamp on some of the bills. Revenue in the present appeal does not dispute the findings of fact recorded by the appellate Commissioner in support of the conclusion that the assessee established its claim for grant of refund of the service tax incurred on receipt of taxable services which were used for export of rice and broken rice, which was the condition for granting refund under Notification No.17/2009-ST and 41/2009-ST. Revenue’s present appeal reiterates the self same grounds as had found disfavor with the primary and the lower appellate authority. - Decided against Revenue.
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