2024 (1) TMI 181

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....ali , Superintendent ( AR ) for the Respondent ORDER SOMESH ARORA The matter pertains to refund of Service Tax paid which has gone into the export goods and which was required to be rebated as per Notification No. 41/2012-ST dated 29.06.2012. The Notification requires payment of Service Tax first on various services involved and then to claim rebate on provision of prescribed documents. ....

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....roviso to the notification and the computation indicated by them which is part of the show cause notice under para 5 indicated that they were entitled to rebate of 2,80,506/- in any case. However, this factum is not been considered and pronounced upon by the lower authority and the whole claim amounting to Rs. 3, 07,119/- was rejected in Toto. On the ground that para 2 is required to be considered....