https://www.taxtmi.com/caselaws?id=249249 Refund claims for export-related input services filed after the commencement of Notification No. 17/2009-ST are to be examined under that notification, even where the exports occurred earlier, subject to its conditions. On the facts, the claimant had produced documentary evidence before the adjudicating authority to show that no CENVAT credit had been availed on the services forming the basis of the refund, and that compliance was not shown to be disputed. The rejection of the sanctioned refund on the footing of Notification No. 41/2007-ST was therefore unsustainable, and the refund sanctioned by the adjudicating authority was restored. en-us Wed, 12 Mar 2014 00:00:00 +0530 Fri, 24 Feb 2017 15:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249249 Refund claims for export-related input services filed after the commencement of Notification No. 17/2009-ST are to be examined under that notification, even where the exports occurred earlier, subject to its conditions. On the facts, the claimant had produced documentary evidence before the adjudicating authority to show that no CENVAT credit had been availed on the services forming the basis of the refund, and that compliance was not shown to be disputed. The rejection of the sanctioned refund on the footing of Notification No. 41/2007-ST was therefore unsustainable, and the refund sanctioned by the adjudicating authority was restored. Case-Laws Service Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249249