2016 (3) TMI 106

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....Balamurugan, AC (AR) ORDER Per D N Panda Learned counsel says that only on the ground that the exempted services covered by Notification No.41/2007-ST, dated 96.10.2007 not being availed prior to export of the goods, appellant is not entitled to refund of service tax paid thereon. Export is the sole business of the appellant and there were no domestic clearances during the material period....

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....xports. Foreign exchange being necessity for the country, discouragement to the export is undesirable. But that does not mean that the notification condition is to be given go bye. 5. Appellant submitted that export is its only activity of the appellant which is not controverted by other side. If the refund is not given in one quarter that shall be given in the next quarter, which is not in dou....