2009 (7) TMI 124

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....or the Appellant. Rajendra Nagar for the Respondent. ORDER 1. The appellants claimed refund of Service Tax paid on export of the goods, which stand rejected by the authorities below. 2. After hearing both sides duly represented by Shri P.M. Dave, learned Advocate for the appellants and Shri Rajendra Nagar, learned SDR for the revenue, I find that the show-cause notice was issued to the....

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....ated on an altogether different ground as detailed in the show-cause notice. The Assistant Commissioner has denied the refund on a different ground by holding that the service provider was not registered for the various services provided by him. The Commissioner (Appeals) has rejected the appeal on another ground that it has not come on record that the service provider has actually paid the Servic....

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....tions. In any case, the documentary evidences showing the collection of Service Tax from the appellant would meet the requirement of the law and the appellants cannot be expected to produce evidence to show that the service provider has actually deposited the dues with the Government. I find that in the Budget of 2009, the difficulties being faced by the exporters for refund of Service Tax, has be....