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2017 (7) TMI 132 - AT - Service TaxRefund claim - GTA Services - Port Services - CHA Services - Terminal Handling Services - N/N. 17/2009-ST dated 07.07.2009 - denial on the ground that the refund claim was filed by the non-manufacturer-exporter therefore they should have filed refund in Form A-2 - Held that: - Merely because the Registered Office of the respondent filed the refund claim does not mean that they are non-manufacturer and non-registered unit. Though the Registered Office filed the refund claim but it is in respect of manufacturing unit. Accordingly they have rightly followed the conditions of para (2)(b) of Notification by filing refund in Form A-1, therefore there is no substance in the grounds of Revenue’s appeal - refund allowed - appeal dismissed - decided against Revenue.
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