https://www.taxtmi.com/article/detailed?id=574 Revenue routinely denies refunds for Insurance Services (Section 65[105][d]) on grounds that insurer documents lack explicit taxable value or tax amounts, policies or cover notes do not name the exporter or expressly relate to exported goods, and invoices fail Rule 4A formalities. The assessee asserts marine declarations, declarations and payment records establish nexus to exported consignments and that proportionate refund calculation for open marine policies is practicable, urging a liberal, rectification-friendly approach rather than strict formal rejection. en-us Tue, 24 Nov 2009 14:20:53 +0530 Tue, 24 Nov 2009 15:54:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=574 Revenue routinely denies refunds for Insurance Services (Section 65[105][d]) on grounds that insurer documents lack explicit taxable value or tax amounts, policies or cover notes do not name the exporter or expressly relate to exported goods, and invoices fail Rule 4A formalities. The assessee asserts marine declarations, declarations and payment records establish nexus to exported consignments and that proportionate refund calculation for open marine policies is practicable, urging a liberal, rectification-friendly approach rather than strict formal rejection. Articles Service Tax Tue, 24 Nov 2009 14:20:53 +0530 https://www.taxtmi.com/article/detailed?id=574