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2015 (11) TMI 1354 - AT - Service TaxDenial of refund claim - export of services - Invoices were raised in the name of division of the assessee - contravention of the condition of Notification No. 17/2009-ST - invoices against which refund was claimed are not in the name of respondent company - Held that:- Even though the service invoices of barge issued in favour of the division and the payment made by that division and transaction bills to the respondent company only and there is no any other entity therefore it can not be said that division and the company have separate status. When once the Appellant has clarified that M/s. Greater Ferromet is their Division and has given legal proof for the same, the refund claim cannot be denied. Department has also not been able to dispute that M/s. Greater Ferromet is not a division of the Appellant. In such circumstances, rejection of the claim does not stand to reason. Refund has to be granted to the Appellant. - Decided in favour of assessee.
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