https://www.taxtmi.com/caselaws?id=254360 The Tribunal set aside the rejection of a portion of the appellant's refund claim amounting to 8,54,771 under Notification No. 17/2007-ST for service tax paid on iron orefine export services. The rejection was based on discrepancies in the vessel used for export. Despite initial loading on MV XN DA, the consignment was later exported through MVKS Pioneer due to unforeseen circumstances. The Commissioner (Appeals) failed to inquire about MV XN DA details, leading to a remand for a fresh adjudication, allowing the appellants to substantiate their claim. This decision emphasizes procedural fairness and the right to present evidence in tax matters. en-us Thu, 28 Aug 2014 00:00:00 +0530 Fri, 19 Dec 2014 17:22:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254360 The Tribunal set aside the rejection of a portion of the appellant's refund claim amounting to 8,54,771 under Notification No. 17/2007-ST for service tax paid on iron orefine export services. The rejection was based on discrepancies in the vessel used for export. Despite initial loading on MV XN DA, the consignment was later exported through MVKS Pioneer due to unforeseen circumstances. The Commissioner (Appeals) failed to inquire about MV XN DA details, leading to a remand for a fresh adjudication, allowing the appellants to substantiate their claim. This decision emphasizes procedural fairness and the right to present evidence in tax matters. Case-Laws Service Tax Thu, 28 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254360