2015 (9) TMI 362

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..... service tax, but in any case, the respondents cannot hold the service tax since they are not entitled to do so. The service tax should be refunded to the petitioner within six weeks. In case, the merchant exporter has any issue in this regard with the petitioner, he can always take up the matter before an appropriate forum - Decided in favor of the assessee. - Special Leave Petition (Civil) No .....

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..... entitled to the refund of service tax, but in any case, the respondents cannot hold the service tax since they are not entitled to do so. 4. Having heard learned counsel, in our opinion, the service tax should be refunded to the petitioner within six weeks. In case, the merchant exporter has any issue in this regard with the petitioner, he can always take up the matter before an appropriate for .....

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