https://www.taxtmi.com/caselaws?id=235300 The Tribunal upheld the denial of the refund claim for Port services utilized before July 2008, as they were not deemed used for exporting goods between July to December 2008. The decision highlighted the necessity of aligning the timing of service utilization with the period of goods export to assess the admissibility of refund claims under relevant notifications and tax laws. en-us Mon, 12 Nov 2012 00:00:00 +0530 Thu, 18 Jul 2013 16:18:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235300 The Tribunal upheld the denial of the refund claim for Port services utilized before July 2008, as they were not deemed used for exporting goods between July to December 2008. The decision highlighted the necessity of aligning the timing of service utilization with the period of goods export to assess the admissibility of refund claims under relevant notifications and tax laws. Case-Laws Service Tax Mon, 12 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235300