2016 (1) TMI 847

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....Mr Ranjan Khanna, DR For the Respondent : Mr Raschit Jain, Adv. ORDER PER: R K SINGH: Revenue is in appeal against Order-in-Appeal dated 13.04.2009, in terms of which refund of Rs. 30,276/- was allowed to the respondent under the Notification No..41/2007-ST, dated 06.10.2007. Revenue has contended that the said refund was allowed illegally in-as-much-as the refund was filed by the resp....

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....t claim the refund of service tax that was not paid by him. Seen in the context the provisions of clause 2(b) of the Notification, which has to be read harmoniously with the provisions of clause 2(a), once it is settled that the respondent was eligible for the benefit of exemption Notification No.41/2007-ST the sanction of refund is only the operationalisation of the said exemption. In this regard....