https://www.taxtmi.com/caselaws?id=183374 Refund of service tax under Notification No. 17/2009-ST is available only to the exporter who receives and uses the specified service for export, pays service tax on that service, and has not taken CENVAT credit. Where the goods are exported through a third-party merchant exporter and the claimant itself is not the exporter, the essential conditions of the notification are not met. The refund claim was therefore not admissible, and rejection of the claim was on the stated facts. en-us Tue, 24 Sep 2013 00:00:00 +0530 Tue, 21 Feb 2017 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183374 Refund of service tax under Notification No. 17/2009-ST is available only to the exporter who receives and uses the specified service for export, pays service tax on that service, and has not taken CENVAT credit. Where the goods are exported through a third-party merchant exporter and the claimant itself is not the exporter, the essential conditions of the notification are not met. The refund claim was therefore not admissible, and rejection of the claim was on the stated facts. Case-Laws Service Tax Tue, 24 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183374