Service Tax Refund cannot be denied on technical grounds

CESTAT, NEW DELHI BENCH Trident Ltd. Versus Commissioner of Central Excise, Chandigarh-II FINAL ORDER NO. 794-796/2012-SM(BR) APPEAL NO. ST 560 TO 562 OF 2011-SM JUNE 13, 2012 ORDER 1. The appellant is a manufacturer of cotton terry towels who exports most of the goods, almost to the extent of 99%. In respect of certain services availed by them for the export activity they claimed refund of service tax paid by them under the provisions of Notification No. 17/2009-ST dated 7.7.2009. The adjudicating authority granted such refund on many of the services involved but he refused t...