Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2012 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (7) TMI 192 - AT - Service TaxRefund of the service tax, which was used as input services for export of goods under Notification No 41/2007 - Adjudicating authority, after considering all the evidences which were produced before him, allowed the refund claim filed by the assessee - objections to the grant of refund – Held that:- Grant of refund of duty or any other sum due to an assessee should not be denied for mere technical or procedural lapses if it is otherwise due substantively on merits - Matter remanded to the reviewing authority - Appeal is allowed by way of remand.
|