Appellate Court Upholds Refund Decision for Exporter

The appellate court upheld the Commissioner's decision to grant the refund to the exporter of services, ruling that registration was not a prerequisite for the refund. The Revenue's stay petition was dismissed.

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The appeal involved a refund application by an exporter of service for service tax paid on input services. The Commissioner (Appeals) granted the refund based on a Karnataka High Court decision, stating that registration was not required for the refund. The Revenue's stay petition was rejected.

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