2013 (12) TMI 1011

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....umar, Advocate, for the Respondent. ORDER Learned representative for Revenue says that the first Appellate Authority should not have allowed the refund without finding that those were meant for export. 2. Learned Counsel appearing on behalf of the respondent says that what that was connected to export are only allowed by Circular No. 112/6/2009-S.T., dated 12th March, 2009 for considerati....

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....e in order. The procedural violations by the service provider need to be dealt separately, independent of the process of refund. 3. Heard both sides and perused the records. 4. We have looked into various aspects of the claim apparent from show cause notice dated 28-2-2008. A bare perusal of different expenses clearly throws light that export does not occasion without these expenses being in....