2017 (1) TMI 382

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....ant. ORDER Per Archana Wadhwa: Being aggrieved with the order passed by Commissioner (A) Revenue has filed the present appeal. 2. We have heard Shri Ranjan Khanna appearing for the Revenue. Nobody appeared for the respondent. 3. It is seen that the assesse filed the refund claim of service tax paid on various services utilized by them for export of their goods. Such refund claim was filed in ....

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....echnically tested before export. The appellate authority has also observed that the Revenue has not contested the fact that technical testing and analysis services were undertaken by the assessee and service tax stands paid on the same. As such he has observed that when classification for services was not questioned by the revenue, the denial of refund of service tax paid by them is only thwarted ....