2016 (11) TMI 1440

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ant. Shri Ranjan Khanna, Authorised Representative (DR), for the Respondent. ORDER [Order per : V. Padmanabhan, Member (T)]. - The appellant is a merchant exporter of various agricultural products. The dispute relates to the claim of rebate of service tax paid under the provisions of Notification No. 41/2007-S.T., dated 6-10-2007. The refund stand rejected by the Original Authority as well as t....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....art of the Department in issuing the said code number. It is also fairly well-settled that merchant exporters are also eligible for claiming the rebate under the said notification. 3. The only reason cited by the authorities below for rejection of the refund claim filed by the appellant under the Notification 41/2007-S.T. is that the appellant, who is a merchant exporter, is not in possessio....