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2016 (10) TMI 917 - HC - Service TaxRefund of service tax - export of goods - Notification No. 41 of 2007 dated 6th October, 2007 - assessee is “merchant exporter” and not “manufacturer exporter” - the claim pertains to the warehousing charges paid for storage of export goods - Held that:- There was insurance cover taken. Therefore, it is not a claim based on no material or a claim which does not fulfill the conditions under the notification. It does not mean that the tribunal's order every time mandates the Department to produce the proof in negative and blindly relies on the version of the assessee. It is in the above circumstances that the tribunal faulted the Revenue for not being able to produce a contrary evidence. Secondly, we do not think that the Revenue in this case can raise a plea that the merchant exporter was not entitled to seek refund. - Decided against the revenue - Appeal dismissed
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