https://www.taxtmi.com/caselaws?id=172770 The High Court of Bombay dismissed the appeals regarding the refund of Service Tax under Section 35G of the Central Excise Act. The court found that since the title to the exported goods had been transferred to the merchant-exporter before export, the appellant was not entitled to relief. No Substantial Questions of Law were identified, and the issue of the merchant-exporter's entitlement for potential refund was left to be determined by competent authorities. The appeals were dismissed without costs. en-us Wed, 12 Oct 2011 00:00:00 +0530 Fri, 28 Aug 2015 17:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172770 The High Court of Bombay dismissed the appeals regarding the refund of Service Tax under Section 35G of the Central Excise Act. The court found that since the title to the exported goods had been transferred to the merchant-exporter before export, the appellant was not entitled to relief. No Substantial Questions of Law were identified, and the issue of the merchant-exporter's entitlement for potential refund was left to be determined by competent authorities. The appeals were dismissed without costs. Case-Laws Service Tax Wed, 12 Oct 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172770