Exporter Entitled to Service Tax Refund for Goods Exported via MMTC Ltd, Affirms Ownership Rights.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Refund claim - Exporter or not - export being made through M/s MMTC Ltd. due to restriction who stands indemnified of all claims, damages etc, of the foreign buyer and/or vessels owner in respect of exports to be made through them and M/s S. K. Sarawagi & Co. Pvt. Ltd. (appellant), the owner of the goods - refund to the appellant is rightfully sanctioned for the service tax paid in terms of the services utilized in the export of goods....