TMI Blog2016 (1) TMI 847X X X X Extracts X X X X X X X X Extracts X X X X ..... In this case, there is a merchant exporter involved, but the merchant exporter cannot claim the refund of service tax that was not paid by him. Seen in the context the provisions of clause 2(b) of the Notification, which has to be read harmoniously with the provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Notification No.41/2007-ST the san ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... refund of ₹ 30,276/- was allowed to the respondent under the Notification No..41/2007-ST, dated 06.10.2007. Revenue has contended that the said refund was allowed illegally in-as-much-as the refund was filed by the respondent while the exports were made by the merchant exporter and therefore the refund should have been filed by the merchant exporter. 2. Ld. advocate for the respondent st ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Notification No.41/2007-ST the sanction of refund is only the operationalisation of the said exemption. In this regard, we find that the Hon'ble Supreme Court in the case of Gee Pee Agri Pvt. Ltd. Vs. CCE (supra) has held as under:- 2. We have heard learned counsel for the parties. ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
