2017 (3) TMI 66

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....) For the Respondent, Shri S. Ramachandran, Cons. ST/40921/2016: Revenue submits that learned Commissioner (Appeals) committed error in law in granting refund of service tax to the respondent who exported service from an unregistered premises. He has no regard to the Notification No.27/2012-CE(NT), dated 18.06.2012. Para 3 of the notification says that application for refund shall be made to th....

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.... rightly reverted by the appellate authority. 3. The notification above relied by both sides grants refund of the Cenvat credit accumulated without being utilized, subject to the procedure, safeguards, conditions and limitation prescribed in that notification. One of the condition of the notification is that to get refund application is to be made to the jurisdictional authority in whose jurisdic....

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.... are exported is situated. (ii) the registered premises of the provider of service from which output services are exported is situated." 4. Notification being part of legislation, is to be strictly construed for grant of the fiscal benefit and burden to prove that grant is permissible lies on the claimant. The admitted case of the respondent being non-registration of the premises from which expo....