2015 (9) TMI 362 - SCH - Service Tax

Eligible person to get the refund - manufacture or the merchant exporter - Held that - It is quite clear that refund of service tax is due either to the petitioner or to the merchant exporter. There is some dispute about who is entitled to the refund of service tax, but in any case, the respondents cannot hold the service tax since they are not entitled to do so. The service tax should be refunded to the petitioner within six weeks. In case, the merchant exporter has any issue in this regard with the petitioner, he can always take up the matter before an appropriate forum - Decided in favor of the assessee.

Summary

The Supreme Court ordered the refund of service tax to the petitioner within six weeks, stating that the respondents cannot hold the service tax as they are not entitled to do so. The court mentioned that if the merchant exporter has any issue with the petitioner regarding the refund, they can take it up before an appropriate forum.