https://www.taxtmi.com/caselaws?id=207227 Refund of service tax paid on Technical Testing & Analysis Service for export goods was held admissible where the testing was carried out strictly in accordance with the foreign buyer's specifications and the service invoices were linked to the export consignments. The record showed lot-wise testing at approved laboratories, invoices in the exporter's name, and a demonstrable nexus between the tested goods and the exports. A cursory objection that notification conditions were not met was found insufficient because it did not deal with the material evidence on record. The refund claim under the export refund notification therefore succeeded. en-us Fri, 21 Jan 2011 00:00:00 +0530 Tue, 06 May 2014 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207227 Refund of service tax paid on Technical Testing & Analysis Service for export goods was held admissible where the testing was carried out strictly in accordance with the foreign buyer's specifications and the service invoices were linked to the export consignments. The record showed lot-wise testing at approved laboratories, invoices in the exporter's name, and a demonstrable nexus between the tested goods and the exports. A cursory objection that notification conditions were not met was found insufficient because it did not deal with the material evidence on record. The refund claim under the export refund notification therefore succeeded. Case-Laws Service Tax Fri, 21 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207227