https://www.taxtmi.com/caselaws?id=205484 Export refund claims for service tax on input services cannot be rejected solely for technical or procedural lapses where substantive eligibility is otherwise established. The Tribunal noted prior decisions allowing refund for Repo charges and THC charges in similar export-related situations, and held that rectifiable omissions in procedural compliance should not defeat the refund benefit. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh reconsideration of the claim in light of the cited decisions. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 06 Aug 2011 13:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205484 Export refund claims for service tax on input services cannot be rejected solely for technical or procedural lapses where substantive eligibility is otherwise established. The Tribunal noted prior decisions allowing refund for Repo charges and THC charges in similar export-related situations, and held that rectifiable omissions in procedural compliance should not defeat the refund benefit. The impugned order was set aside and the matter was remanded to the original adjudicating authority for fresh reconsideration of the claim in light of the cited decisions. Case-Laws Service Tax Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205484