https://www.taxtmi.com/caselaws?id=222043 The appellant's refund claims for service tax paid on exported input services were initially rejected on grounds of consideration not received in foreign currency, time-barred claim amount, and alleged improper maintenance of accounts. The Tribunal found the rejection based on non-receipt in foreign currency unwarranted after the appellant provided evidence through a banker's certificate. The appellant agreed to forego the time-barred claim amount, and the rejection was upheld. The allegation of improper accounts maintenance was dismissed as the appellant's computerized accounts met legal requirements. The appeal was allowed, except for the contested amount of Rs. 1,05,813, which was rejected. en-us Wed, 16 May 2012 00:00:00 +0530 Thu, 11 Apr 2013 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=222043 The appellant's refund claims for service tax paid on exported input services were initially rejected on grounds of consideration not received in foreign currency, time-barred claim amount, and alleged improper maintenance of accounts. The Tribunal found the rejection based on non-receipt in foreign currency unwarranted after the appellant provided evidence through a banker's certificate. The appellant agreed to forego the time-barred claim amount, and the rejection was upheld. The allegation of improper accounts maintenance was dismissed as the appellant's computerized accounts met legal requirements. The appeal was allowed, except for the contested amount of Rs. 1,05,813, which was rejected. Case-Laws Service Tax Wed, 16 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=222043