https://www.taxtmi.com/caselaws?id=233919 Refund under Notification No. 41/2007-S.T., as amended, covered courier services used for export of time-sensitive documents and samples, provided the exporter produced the prescribed courier records and proof of export use. The realization-of-export-proceeds condition was held applicable to exported goods, not to documents or samples that do not generate export proceeds. On production of shipping bills and airway bills showing use of the courier service for export, rejection of the refund on the ground of non-realisation was unsustainable, and the refund was allowed. en-us Mon, 12 Mar 2012 00:00:00 +0530 Tue, 21 May 2013 08:26:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233919 Refund under Notification No. 41/2007-S.T., as amended, covered courier services used for export of time-sensitive documents and samples, provided the exporter produced the prescribed courier records and proof of export use. The realization-of-export-proceeds condition was held applicable to exported goods, not to documents or samples that do not generate export proceeds. On production of shipping bills and airway bills showing use of the courier service for export, rejection of the refund on the ground of non-realisation was unsustainable, and the refund was allowed. Case-Laws Service Tax Mon, 12 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233919