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TMI Blog2018 (3) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal against the impugned order dated 06.09.2017 passed by the Commissioner of Central Excise, (Appeals-II), New Delhi. 2. Brief facts of the case are that the respondent herein, is a merchant exporter engaged in export of "Additive LKS 7647" under Chapter sub-heading 3811 3100 of the HSN. During the period April 2015 to March, 2016, the respondent had filed the refund application in terms of No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... should not be allowed under Notification dated 29.06.2012. The further ground assigned in the adjudication order is that M/s. Super smelters Pvt. Ltd. had not provided any service to the respondent and thus, the refund claim cannot be considered under the said Notification. Feeling aggrieved with the adjudication order dated 09.02.2017, the respondent has filed appeal before the Commissioner (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd application and as such, the claim is not maintainable in favour of the respondent. 4. On the other hand, the ld. Consultant appearing for the respondent submits that since the respondent is a merchant exporter and the entire goods procured from Super Smelter were exported by it, the benefit of the exemption Notification dated 29.06.2012 should be available to the respondent for claiming refun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort of the goods. The rebate benefit provided under the said Notification is granted by way of refund of service tax paid on the specified services. Explanation appended to the said Notification provides that in case of excisable goods, specified services should mean the taxable services, which have been used beyond the place of removal and for the goods, other than the excisable goods, specified ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to exportation of goods. Since the Department has not specifically alleged that the entire goods were not exported by the respondent, the refund claim cannot be denied on the procedural conditions. Therefore, on going through the case records and the documents submitted by the respondent, I am convinced and satisfied that the services used/utilized by the appellant for exportation of the goods sho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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