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2018 (10) TMI 169 - AT - Service TaxRefund of Service tax paid - rejection of refund on the ground of violation of conditions of N/N. 52/2011-ST, dated 30.12.2011 as there is absence of any co-relation between the mentioning of export invoices on the invoices raised by GTA service provider - Held that:- There is a definitive of the co-relation of the goods cleared from the factory premises and transported for export by transporters. Just because the transporter’s documents did not indicate the invoice number of the appellants vide which the goods were cleared, should not be the reason for denying appellant from the benefit he is legitimately due - Undisputedly, appellant herein is eligible for refund of the amount of service tax paid on the transport services for the goods sought to be exported. Hon’ble High Court of Delhi in the case of Wipro Limited vs. Union of India [2013 (2) TMI 385 - DELHI HIGH COURT] has taken a view that the condition mentioned in the notification if can be satisfied by co-relation, the benefit should not be denied to an assessee. Refund allowed - appeal allowed - decided in favor of appellant.
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