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2017 (10) TMI 24 - AT - Service TaxRefund claim - N/N. 17/2009 dated 07.07.2009 - denial on the ground that the services on which tax has been discharged is business auxiliary services and is not mentioned in the list of services in the said Notification - Held that: - there is no dispute as to the fact, that goods have been exported and service tax liability has been discharged under reverse charge mechanism for the commission paid by appellant - the appellant had filed the refund applications under N/N. 17/2009 dated 07.07.2009 while he should have filed the refund claim under N/N. 18/2009 - If the fact of export has been established, refund is not to be denied on merely technical interpretation of procedures. The procedures prescribed in the notification are to facilitate verification of the claims. Since there is no dispute with regard to the export made or the service tax paid, the non-fulfilment of the conditions is condonable - the non-fulfilment of the conditions is only a procedural lapse and can be condoned - the appellants are eligible for refund. Appeal allowed - decided in favor of appellant.
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