Assessee wasn’t entitled to refund of ST paid on services used for export as it failed to comply wit

Service Tax : Where exporter of goods claiming refund of service tax paid on services used for export had : (i) failed to obtain service tax code under notification no. 41/2007-S.T. and had not even complied with said requirement subsequently; and (ii) also filed refund claim belatedly, he was not entitled to said refund