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TMI Blog2015 (5) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides. 4. The relevant facts that arise for consideration are that the respondent are manufacturers of soya extraction meal holding Central Excise registration and are also having service tax registration. The respondent filed refund claims of service tax as per the conditions of Notification No. 41/2007-ST dated 06/10/2007. The said refund claims came to be rejected by the adjudicating authority on the ground that the discrepancies as pointed by him were not satisfactorily replied. The respondent preferred appeals before the first appellate authority. The first appellate authority set aside the orders-in-original and allowed the appeals holding that the respondent-assessee is eligible for the refund. 5. The learned DR took us th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction with the consignments which were cleared for export. It is undisputed that the consignments were exported and they were cleared from the Akola factory of the respondent-assessee; service were received in respect of the very same consignments. The main contention of the Revenue is jurisdiction of sanctioning such refund would arose only at Indore Commissionerate as the documents i.e., export documents were prepared from the registered office of the assessee-respondent; we are unable to accept the contention of the Revenue for two reasons. Firstly, there is no dispute that the consignments which were exported were cleared from the Akola factory; the jurisdiction for claiming the refund of service tax paid on such services which are in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore the appellant is right to claim the refund. Further as per para 2(b)(i) the manufacturer exporter of the said goods shall file the claim for refund to the Assistant Commissioner of Central Excise or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction over the factory of manufacture or warehouse. 6.3 Further as required in para 2(f) of the said Notification there is no dispute regarding the documents submitted by the appellant alongwith the refund claim. There is no dispute regarding payment of service tax on the specified services for which claim for refund of service tax paid is filed, it is not the case of the Department that export did not take place nor was there any dispute about these being a contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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