Service Tax Refund Granted for Export Services Without Payment Requirement by Recipient; FIRCs Confirm Eligibility.

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....Refund of service tax - export of services - There is no provision in law that payment of service provided by the appellant has to be made by the service recipient for entertaining refund application. - the appellant provided the service and received FIRCs against those service. Therefore, refund claim is admissible to the appellant.....