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2017 (5) TMI 106 - CESTAT, CHANDIGARHRefund claim - denial on the ground that the service tax has been paid after filing the refund claim by the respondent - Held that: - the export took place prior to filing the refund claim and the amount of goods exported was received by the respondent for Foreign Importer after filing the refund claim. The services taken from the commission agent were paid on receipt of the amount and service tax was paid under reverse charges mechanism accordingly - the ld. Commissioner has rightly sanctioned the refund claim to the respondent as it has been established that the service tax has been paid by the respondent for export of the goods - appeal dismissed - decided against Revenue.
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