2017 (5) TMI 106

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....icial Member) The Revenue is in appeal against the impugned order wherein the ld. Commissioner (A) has sanctioned the refund claim of service tax paid by the respondent on export goods under exemption Notification No. 41/2007-ST dated 06.10.2007. 2. The sole ground for filing the appeal by the Revenue is that as the service tax has been paid after filing the refund claim by the respondent. T....