https://www.taxtmi.com/caselaws?id=266938 A refund under Notification No. 41/2007-ST could not be denied merely on a new appellate assertion that service tax had been paid on 3% of FOB value of exported goods. The Tribunal found no material evidence in the show cause notice, adjudication order, appellate order, review order, or memorandum of appeal to establish the alleged excess payment or non-compliance with the notification conditions. Because the Revenue failed to substantiate the factual basis for reversal, the refund granted by the Commissioner (Appeals) was sustained. en-us Tue, 07 Jul 2015 00:00:00 +0530 Wed, 13 Jan 2016 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266938 A refund under Notification No. 41/2007-ST could not be denied merely on a new appellate assertion that service tax had been paid on 3% of FOB value of exported goods. The Tribunal found no material evidence in the show cause notice, adjudication order, appellate order, review order, or memorandum of appeal to establish the alleged excess payment or non-compliance with the notification conditions. Because the Revenue failed to substantiate the factual basis for reversal, the refund granted by the Commissioner (Appeals) was sustained. Case-Laws Service Tax Tue, 07 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266938