https://www.taxtmi.com/caselaws?id=226171 The Appellate Tribunal CESTAT Ahmedabad allowed the appeals by remanding the case to the adjudicating authority for reconsideration of the refund claims for service tax charged by the service provider for exporting consignments. The Tribunal highlighted the need for a proper explanation of the co-relation between documents, emphasizing that the appellant failed to adequately clarify this aspect. Additionally, the Tribunal clarified that the appellant's delayed registration with the Export Promotion Council did not invalidate the exports, instructing the authority to reevaluate the claims while ensuring adherence to principles of natural justice. en-us Fri, 22 Mar 2013 00:00:00 +0530 Fri, 19 Apr 2013 10:47:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=226171 The Appellate Tribunal CESTAT Ahmedabad allowed the appeals by remanding the case to the adjudicating authority for reconsideration of the refund claims for service tax charged by the service provider for exporting consignments. The Tribunal highlighted the need for a proper explanation of the co-relation between documents, emphasizing that the appellant failed to adequately clarify this aspect. Additionally, the Tribunal clarified that the appellant's delayed registration with the Export Promotion Council did not invalidate the exports, instructing the authority to reevaluate the claims while ensuring adherence to principles of natural justice. Case-Laws Service Tax Fri, 22 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=226171