https://www.taxtmi.com/caselaws?id=211915 The Tribunal allowed the appellant's appeal by way of remand, finding that the goods were indeed exported through M/s MMTC as per the Export & Import Policy. The agreement between the parties indicated a connection between the goods exported and the appellant through M/s MMTC, supporting the appellant's claim for a refund of service tax. The Tribunal considered a Supreme Court judgment allowing benefits under similar circumstances and remanded the matter to the Commissioner (Appeals) for a fresh decision, providing the appellant with a reasonable opportunity to present their case. en-us Fri, 23 Mar 2012 00:00:00 +0530 Fri, 01 Aug 2014 16:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211915 The Tribunal allowed the appellant's appeal by way of remand, finding that the goods were indeed exported through M/s MMTC as per the Export & Import Policy. The agreement between the parties indicated a connection between the goods exported and the appellant through M/s MMTC, supporting the appellant's claim for a refund of service tax. The Tribunal considered a Supreme Court judgment allowing benefits under similar circumstances and remanded the matter to the Commissioner (Appeals) for a fresh decision, providing the appellant with a reasonable opportunity to present their case. Case-Laws Service Tax Fri, 23 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211915