2016 (1) TMI 847

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....ndent : 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 respondent while the exports were made by the m....

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....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, we find that the Hon'ble Supreme Court in....