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2016 (1) TMI 847 - AT - Service TaxRefund of service tax - Eligibility for exemption of Notification No..41/2007-ST, dated 06.10.2007 - Held that:- There is no doubt that the service tax was paid on GTA service by the respondent and the goods were transported directly from the factory to the port. In this case, there is a merchant exporter involved, but the merchant exporter cannot claim the refund of service tax that was not paid by him. Seen in the context the provisions of clause 2(b) of the Notification, which has to be read harmoniously with the provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Notification No.41/2007-ST the sanction of refund is only the operationalisation of the said exemption. As decided in case of Gee Pee Agri Pvt. Ltd. Vs. CCE [2015 (9) TMI 362 - SUPREME COURT ] there is some dispute about who is entitled to the refund of service tax, but in any case, the respondents cannot hold the service tax since they are not entitled to do so. The service tax should be refunded to the petitioner within six weeks. - Decided against revenue.
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