TMI Blog2014 (10) TMI 454X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents were eligible to claim refund of the service tax paid on the said services under Notification No. 41/2007-ST and after detailed discussion allowed the refund to the respondents. - Held that:- Ground on which Revenue has filed this appeal was not at issue at all in the Order-in-Original or the Order-in-Appeal. - Obviously the Revenue’ appeal has transgressed even the outermost boundaries ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exports made by them. 2. The adjudicating authority rejected the refund claim on the ground that the respondents had not submitted any documentary proof to show that the service tax mentioned above had actually been paid by them whereas the condition of the said notification stipulated that for claiming the refund, the service tax must actually be paid by the exporter and this burden has not b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5, clause 82 of the Finance Act, 1994, the said services availed of by the appellants could not be classified as port services even if the said services were in the nature of port services and further therefore the impugned refund was illegal as it was admissible only if the services were classifiable as port services. 4. We have considered the submissions. 5. We find that the ground on whic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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