https://www.taxtmi.com/caselaws?id=259160 Refund of service tax on exported services was upheld where the record showed that services were rendered to a foreign recipient and consideration was received in convertible foreign exchange. The tribunal treated the claim as substantively one for export services, and held that refund could not be denied merely because the application was not initially framed in those terms or because exemption under another notification was also mentioned. The finding that the export claim was an afterthought was unsustainable. The denial of refund was set aside, as the export nature of the services and the absence of any established unjust enrichment supported the assessee's entitlement. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 01 May 2015 09:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259160 Refund of service tax on exported services was upheld where the record showed that services were rendered to a foreign recipient and consideration was received in convertible foreign exchange. The tribunal treated the claim as substantively one for export services, and held that refund could not be denied merely because the application was not initially framed in those terms or because exemption under another notification was also mentioned. The finding that the export claim was an afterthought was unsustainable. The denial of refund was set aside, as the export nature of the services and the absence of any established unjust enrichment supported the assessee's entitlement. Case-Laws Service Tax Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259160