https://www.taxtmi.com/caselaws?id=256191 Refund under Notification No. 41/2007 could not be denied solely because the agreement with the overseas buyer was not produced when export of goods, receipt of consideration, and the description of the goods in the CHA invoice were otherwise established. The CHA invoice satisfied the relevant documentary condition by describing the exported goods, and the undisputed export and realisation of consideration supported eligibility. On those facts, non-production of the buyer agreement was not a sufficient ground to reject the claim, and the refund was held admissible with the rejection order set aside. en-us Wed, 12 Mar 2014 00:00:00 +0530 Thu, 05 Feb 2015 06:08:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256191 Refund under Notification No. 41/2007 could not be denied solely because the agreement with the overseas buyer was not produced when export of goods, receipt of consideration, and the description of the goods in the CHA invoice were otherwise established. The CHA invoice satisfied the relevant documentary condition by describing the exported goods, and the undisputed export and realisation of consideration supported eligibility. On those facts, non-production of the buyer agreement was not a sufficient ground to reject the claim, and the refund was held admissible with the rejection order set aside. Case-Laws Service Tax Wed, 12 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256191