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2016 (6) TMI 410 - AT - Service TaxPayment of service tax to the CHA and Courier Agency for export of finished goods - refund of service tax in terms of Notification No. 41/2007-ST dated 06.10.2007 as amended vide Notification No. 17/2008-ST dated 19.02.2008 rejected - Held that:- After going through the details given by the appellant along with the certificates of the CHA, find that the appellant has furnished sufficient details which if examined can establish the link proving to the fact of export of goods by the said CHA. This exercise has not been done by the lower authorities. Therefore find substance in the submission of the learned counsel for the appellant and that the impugned orders are not sustainable in law and therefore set aside the orders and remand both the cases to the original authority with the direction to examine the details furnished by the appellant to prove the payment of service tax to the CHA and Courier Agency for export of finished goods - Decided in favour of assessee by way of remand.
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