https://www.taxtmi.com/caselaws?id=201817 A delayed declaration required for an export-related refund could not, by itself, defeat the substantive right to service tax refund on input services used for exported services. The notification was treated as separating substantive conditions and limitations from the refund procedure, and the declaration requirement was regarded as procedural. The Tribunal held that a technical procedural lapse should not bar a beneficial refund claim where the notification's scheme supports the export benefit. The rejection of refund was set aside, and the matter was remanded for fresh consideration of eligibility under the notification's conditions and limitations. en-us Fri, 17 Sep 2010 00:00:00 +0530 Sat, 05 Feb 2011 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201817 A delayed declaration required for an export-related refund could not, by itself, defeat the substantive right to service tax refund on input services used for exported services. The notification was treated as separating substantive conditions and limitations from the refund procedure, and the declaration requirement was regarded as procedural. The Tribunal held that a technical procedural lapse should not bar a beneficial refund claim where the notification's scheme supports the export benefit. The rejection of refund was set aside, and the matter was remanded for fresh consideration of eligibility under the notification's conditions and limitations. Case-Laws Service Tax Fri, 17 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201817