2014 (5) TMI 1018

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..... ad complied with the condition of the above said Notification. In this case on perusal of the record, I find that the appellant has fulfilled the condition of the Notification No. 41/2007-S.T., therefore, they are entitled for the refund claim - Decided in favour of assessee. - ST/157/20311-Mum - Final Order No. A/278/2012-WZB/C-IV(SMB) - Dated:- 18-9-2012 - Shri Ashok Jindal, Member (J) S .....

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..... refund claim was denied due to the reason that the person providing the technical support should have been registered with port authorities. Although the appellant produced all the relevant documents, the lower authorities failed to allow the refund claim. 4. After considering the submissions, I find that the assessee, who paid the Service Tax on the services availed in the course of export of .....

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