https://www.taxtmi.com/caselaws?id=237383 Refund under the export notification depended on direct transport from the place of removal to the export point and documentary correlation of export invoices with transport records. Movement of goods from the place of removal to a railway goods yard and then to the port was treated as transshipment, not by itself a disqualifying deviation from the transport condition. Where invoice particulars were not fully reflected in lorry receipts and shipping bills, the proper course was reconciliation of the records rather than mechanical rejection; the matter was therefore to be re-examined after giving the assessee a reasonable opportunity of hearing. en-us Fri, 13 May 2011 00:00:00 +0530 Thu, 26 Sep 2013 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237383 Refund under the export notification depended on direct transport from the place of removal to the export point and documentary correlation of export invoices with transport records. Movement of goods from the place of removal to a railway goods yard and then to the port was treated as transshipment, not by itself a disqualifying deviation from the transport condition. Where invoice particulars were not fully reflected in lorry receipts and shipping bills, the proper course was reconciliation of the records rather than mechanical rejection; the matter was therefore to be re-examined after giving the assessee a reasonable opportunity of hearing. Case-Laws Service Tax Fri, 13 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237383