Non assessee in service tax claim refund

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Pls clarify my doubt.

Could a Non-Assessee in service tax claim service tax refund under notification no. 41/2012.?

Replies (5)
No , he can't made any claim
No For refund need to go through online return process that could be possible after registered with "aces".

A non assessee cant transact with service tax deptt until he is registered with ACES

Those who are replying "NO",  read the Circular No. 919/09/2010-CX Dated 23/03/2010

para captioned Non-Assessee. 

Totally agreed with the answers provided..............................

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