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2009 (10) TMI 229 - AT - Service TaxClaim for refund of duty- Notification No. 41/2007-ST, dated 17.9.2007- The assessee merchant exporter exported certain goods and for the export of those goods, they used services of ports, goods transport agencies, technical testing and analysis agency and custom house agent. The assessee filed refund claim of service tax paid on above services in view of Notification No. 41/ 2007-ST, dated 17.09.2007. The deputy Commissioner sanctioned the refund. The Commissioner (Appeals) upheld the order of deputy commissioner. In the light of the series of judgment, in which Tribunal has held that Cenvat Credit cannot be denied to a receiver of duty paid inputs, by the Central Excise Authorities having jurisdiction over the input receiver, by revising the assessment of duty at the supplier’s end, held that- the same principle would be applicable to the instant case the service tax refund available to the exporters who have received the taxable services in connection with export of goods, can not be revised. The revenue appeal is to be dismissed.
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