https://www.taxtmi.com/highlights?id=24620 Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department cannot hold the service tax since they are not entitled to do so. - SC en-us Tue, 08 Sep 2015 11:54:42 +0530 Tue, 08 Sep 2015 11:54:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=24620 Eligible person to get the refund - manufacture or the merchant exporter - There is some dispute about who is entitled to the refund of service tax, but in any case, the department cannot hold the service tax since they are not entitled to do so. - SC Highlights Service Tax Tue, 08 Sep 2015 11:54:42 +0530 https://www.taxtmi.com/highlights?id=24620