TMI Blog2016 (9) TMI 1137X X X X Extracts X X X X X X X X Extracts X X X X ..... st the said respondent was disposed of by the Tribunal reported as Commissioner of Central Excise, Indore Vs National Steel and Agro Industries Ltd. [2016 (1) TMI 847 - CESTAT NEW DELHI]. It was held that the fact that the export was affected through a merchant exporter will not result in denial of refund of service tax to the assessee who has actually paid the same. - Decided against the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee himself but the same were through a merchant exporter, in which case the refund would not be admissible. 3. We find that an earlier appeal of the Revenue against the said respondent was disposed of by the Tribunal reported as Commissioner Of Central Excise, Indore Vs National Steel and Agro Industries Ltd. 2016-TIOL-185-CESTAT-DEL. It was held that the fact that the export was affected ..... X X X X Extracts X X X X X X X X Extracts X X X X
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