2013 (12) TMI 1627

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..... for the Respondent. ORDER Heard both sides. 2. In this case the appellant being an exporter filed refund claim under Notification 41/2007, dated 6-10-2007 as amended for the services namely Goods Transport Agency service, CHA and banking and other financial services. Both lower authorities denied the refund claim. Aggrieved from the impugned order, appellant is before me. 3. The con .....

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..... reason for denial is that there is no correlation of service provided to them to the export goods. The Board Circular dated 19-1-2010 has clarified wherein they have made clear that it is to be seen whether Service Tax has been paid or not, whether service has been used or not, whether service falls within the Notification or not. These facts are not in dispute. Therefore impugned order is not su .....

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