Merchant Exporter Entitled to Service Tax Refund as Exports Verified; No Dispute on Service Use for Exports.
Case-Laws
Service Tax
Refund of service tax – Merchant Exporter – since name of the respondent has figured in the Shipping Bills; the goods have been exported. There is no dispute in this aspect and service has been used for export of goods and service tax has been suffered by manufacturer – refund can not be denied – AT
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