2017 (1) TMI 382

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..... timate rights of the respondent for which respondent is correctly entitled to. In their memo of appeal the revenue again reiterated their stand and has simplicitor observed that the order of the lower authorities does not seem to be legal and proper - refund allowed - appeal rejected - decided against Revenue. - Appeal No. ST/484/2010-CU(DB) - Final Order No. ST/A/53668/2016-CU(DB) - Dated:- 16-9 .....

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..... granting refund, revenue filed the appeal before commissioner (A) in respect of refund pertaining to technical testing and analysis services. The revenues appeal stand rejected by the Commissioner (A). Hence further appeal by the Revenue. 4. On going through the impugned order of Commissioner (A) we find that technical testing and analysis is one of the specified services under notification nu .....

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..... be legal and proper. 5. We find no justifiable reasons to interfere in the impugned order of the Commissioner (A) in as much as the Tribunal in number of cases has observed that the services tax paid on the technical testing and analysis charges are refundable to the exporter in terms of notification number 41/2007. 6. Accordingly revenues appeal is rejected. [Dictated and Pronounced in t .....

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