https://www.taxtmi.com/caselaws?id=213635 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding a refund claim of service tax paid for the export of services. The Tribunal found that unjust enrichment does not apply to exported goods and that the grounds for refund must align with the show-cause notice, referencing precedents supporting this view. The decision emphasized the importance of following legal procedures and accurately interpreting relevant provisions in service tax refund and export of services matters. en-us Wed, 22 Jun 2011 00:00:00 +0530 Fri, 27 Apr 2012 13:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213635 The Tribunal upheld the Commissioner (Appeals) order, dismissing the Revenue's appeal regarding a refund claim of service tax paid for the export of services. The Tribunal found that unjust enrichment does not apply to exported goods and that the grounds for refund must align with the show-cause notice, referencing precedents supporting this view. The decision emphasized the importance of following legal procedures and accurately interpreting relevant provisions in service tax refund and export of services matters. Case-Laws Service Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213635