https://www.taxtmi.com/caselaws?id=171450 The tribunal rejected the appellants' refund claim under Notification No. 41/2007-S.T. for Service Tax paid in connection with the export of goods. The services for which the refund was sought, including Terminal Handling Charges, marine insurance, and railway freight charges, were not covered under the specified categories in the notifications. As the appellants failed to provide evidence that the refund claimed was for services eligible under the notifications, the tribunal found the appeal lacked merit and rejected it, emphasizing the appellants' burden of proof in refund cases. en-us Fri, 29 Aug 2014 00:00:00 +0530 Fri, 03 Jul 2015 11:35:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171450 The tribunal rejected the appellants' refund claim under Notification No. 41/2007-S.T. for Service Tax paid in connection with the export of goods. The services for which the refund was sought, including Terminal Handling Charges, marine insurance, and railway freight charges, were not covered under the specified categories in the notifications. As the appellants failed to provide evidence that the refund claimed was for services eligible under the notifications, the tribunal found the appeal lacked merit and rejected it, emphasizing the appellants' burden of proof in refund cases. Case-Laws Service Tax Fri, 29 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171450