2013 (9) TMI 741

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..... d Mr. Gaurang H. Bhatt, learned counsel appearing for the appellant-Department in this Tax Appeal on the following proposed question of law. Whether the learned Tribunal is justified in the eye of law, in the facts and circumstances of the case, in holding that the non-fulfilment of the conditions laid down under Notification No. 41/2007-S.T., dated 6-10-2007, as amended vide Notification No. 17/ .....

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..... by the exporter and he has prayed that this technical error may be condoned. Since there was no effort to defraud the respondent and the amount of commission was already deposited, therefore, the assessee will be entitled for refund in terms of amended Notification No. 17 of 2008-S.T., dated 1-4-2008 and mere mentioning in the shipping bill by the exporter would not disentitle him to claim refund. .....

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