TMI Blog2010 (12) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... rter (who has availed the service for export) is entitled to claim the refund of service tax paid by them and not the manufacturer of the goods - As per the case of CCE, Chandigarh v. Indian Overseas Corporation ,the Hon’ble High Court of H.P. has also taken the same view that the exporter is entitled to claim rebate, not the manufacturer - Held that: the assessee is not entitled to take refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t has been received. These matters were listed earlier also on several occasions but in all the times, the assessee did not bother to appear. Hence, it is clear that the assessee is not interested in pursue their case and nothing to say in defence of their claim. Accordingly, the matters are taken up for final disposal on merits after hearing the submission of the learned DR. 3. The facts of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected by the original adjudicating authority on the ground that the refund claims were filed by the manufacturer and not by the merchant exporter which are in breach of the conditions of the Notification as the Notification allows refund of the services availed by the exporter, it is to be filed by the exporter only. Aggrieved by the said rejection of their refund claims the assessee preferred an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and considered. 6. On careful reading of the Notification, it is clear that the service is to be received by an exporter and is to be used for export of goods. The said Notification allows the exporter whether manufacturer or merchant exporter can claim the refund of the service tax paid on the services availed for exporting the goods. No other person can claim the refund of the service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X
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