https://www.taxtmi.com/caselaws?id=216894 Amended refund conditions under Notification No. 41/2007-ST were applied to claims filed or pending after the amendment, even where exports occurred earlier, because entitlement was tested on the liberalised position in force when the claims were pursued. Objections based on the earlier drawback bar and shorter limitation period were rejected on the same basis. Non-mention of commission amounts in some shipping bills was treated as a procedural defect only, and refund could not be denied where documentary evidence established service tax payment on the actual commission and the show-cause notice did not rest on that omission. The refund claims were therefore held admissible, subject to verification of other requirements. en-us Fri, 16 Dec 2011 00:00:00 +0530 Tue, 09 Sep 2014 14:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=216894 Amended refund conditions under Notification No. 41/2007-ST were applied to claims filed or pending after the amendment, even where exports occurred earlier, because entitlement was tested on the liberalised position in force when the claims were pursued. Objections based on the earlier drawback bar and shorter limitation period were rejected on the same basis. Non-mention of commission amounts in some shipping bills was treated as a procedural defect only, and refund could not be denied where documentary evidence established service tax payment on the actual commission and the show-cause notice did not rest on that omission. The refund claims were therefore held admissible, subject to verification of other requirements. Case-Laws Service Tax Fri, 16 Dec 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=216894