https://www.taxtmi.com/caselaws?id=171379 The Tribunal allowed the refund claim on Terminal Handling Charges but upheld rejections beyond one year, emphasizing that procedural aspects should not hinder eligible refund claims related to the export of goods. The appeals by both parties were disposed of based on previous judgments supporting the refund of Terminal Handling Charges and time limitations for refund claims, reaffirming that procedural aspects should not impede legitimate refund claims for exported goods. en-us Fri, 21 Feb 2014 00:00:00 +0530 Fri, 03 Jul 2015 18:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171379 The Tribunal allowed the refund claim on Terminal Handling Charges but upheld rejections beyond one year, emphasizing that procedural aspects should not hinder eligible refund claims related to the export of goods. The appeals by both parties were disposed of based on previous judgments supporting the refund of Terminal Handling Charges and time limitations for refund claims, reaffirming that procedural aspects should not impede legitimate refund claims for exported goods. Case-Laws Service Tax Fri, 21 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171379