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Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax but in any case the department cannot hold the service tax since they are not entitled to do so. - SC

Service Tax - Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department canno .....

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