https://www.taxtmi.com/caselaws?id=261390 A refund notification providing for refund of accumulated input service credit on the export turnover to total turnover formula cannot be supplemented by an extra day-wise restriction not found in the text. The authority's attempt to limit refund by confining eligibility to the few days remaining in the month of the invoice date had no statutory basis, because the notification required application of the prescribed turnover ratio for the relevant period, not proof that the services were rendered only within those days. The full refund admissible under the notification was therefore upheld, and the departmental challenge to the quantum restriction failed. en-us Fri, 20 Feb 2015 00:00:00 +0530 Thu, 14 Jan 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261390 A refund notification providing for refund of accumulated input service credit on the export turnover to total turnover formula cannot be supplemented by an extra day-wise restriction not found in the text. The authority's attempt to limit refund by confining eligibility to the few days remaining in the month of the invoice date had no statutory basis, because the notification required application of the prescribed turnover ratio for the relevant period, not proof that the services were rendered only within those days. The full refund admissible under the notification was therefore upheld, and the departmental challenge to the quantum restriction failed. Case-Laws Service Tax Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261390