2015 (10) TMI 516
X X X X Extracts X X X X
X X X X Extracts X X X X
....stice G. Raghuram: This appeal is preferred by Revenue on the singular ground that the respondent/assessee's claim, for refund of service tax remitted to the extent of Rs. 19,62,030/-, is not in strict technical compliance with the requirements stipulated in Notification No.41/2007-ST as amended by the Notification No. 17/2009-ST, dated 6.10.2007 and 7.7.2009, respectively. 2. The respondent/ass....
X X X X Extracts X X X X
X X X X Extracts X X X X
....the basis of Bills furnished by M/s Ramgopal Shipping Services, Kakinada. The Revenue claimed in its appeal that refund is not eligible to be sanctioned since the documents did not set out the service tax registration number; the nature of the taxable service rendered by the service provider i.e. Ramgopal Shipping Services; since the appellant failed to comply with the requirements of Rule 4A of t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....lls issued by them in their favour. They have also produced sample copies of some Bills having stamp of Registration No. affixed by the service provide thereon. In this regard I have perused the Bill No.47/2011-12 dated 07.01.2012 and 49/2011-12 dated 07.01.2012 issued by M/s Ramgopal Shipping Services Kakinada to the respondent and found that Registration No. of the said service provider is AANFR....
X X X X Extracts X X X X
X X X X Extracts X X X X
....at goods has been exported. I find that when all the conditions for claiming refund of service tax paid by the service provider and recovered from the respondent have been fulfilled, there is no justification to reject the refund claim to the extent of Rs. 19,62,030/- merely on the basis of the technical error. Such rejection depriving of substantial benefit to the respondent is not sustainable in....