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2009 (7) TMI 124 - AT - Service TaxRefund of service tax – export goods – applicability of provisions of section 11B of Central Excise Act, 1944 - Notification No. 41/07-ST, dated 6-10-2007 – documentary evidence – held that - In any case, the documentary evidences showing the collection of Service Tax from the appellant would meet the requirement of the law and the appellants cannot be expected to produce evidence to show that the service provider has actually deposited the dues with the Government. I find that in the Budget of 2009, the difficulties being faced by the exporters for refund of Service Tax, has been taken note of and a simplified scheme has been laid down. It is the intention of the revenue that the exporters get refund of the Service Tax. Any reason to delay in grant of such refund or to deny the same would be frustrative of the legislative intent. – Refund allowed.
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