https://www.taxtmi.com/caselaws?id=271055 Refund of service tax under Notification No. 41/2007-ST was treated as admissible where the claimant itself had paid the tax on GTA services and the goods were exported directly from factory to port. The presence of a merchant exporter did not defeat entitlement because the merchant exporter had not paid the tax and could not claim refund of tax not paid by him. Clause 2(b) was read harmoniously with clause 2(a) so that, once the exemption conditions were met, refund operated as the working out of that exemption. The Revenue's challenge failed. en-us Fri, 20 Nov 2015 00:00:00 +0530 Mon, 25 Jan 2016 09:04:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271055 Refund of service tax under Notification No. 41/2007-ST was treated as admissible where the claimant itself had paid the tax on GTA services and the goods were exported directly from factory to port. The presence of a merchant exporter did not defeat entitlement because the merchant exporter had not paid the tax and could not claim refund of tax not paid by him. Clause 2(b) was read harmoniously with clause 2(a) so that, once the exemption conditions were met, refund operated as the working out of that exemption. The Revenue's challenge failed. Case-Laws Service Tax Fri, 20 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271055