https://www.taxtmi.com/caselaws?id=267425 Refund of service tax claimed for export-related services could not be denied on procedural objections where the invoices, export documents, transport records, bills and ledgers were examined and reconciled with the shipping bills. The objection on place of removal was found unsustainable, and the alleged Cenvat credit issue relating to unrelated telephone services was held not to affect the refund claim for the specified export services. A defect in the authorization letter was treated as a curable technical omission because the claim and supporting papers were filed by the admitted authorised signatory and authority was not in dispute. Denial of refund on these technical grounds was unjustified, and the refund was held admissible. en-us Thu, 08 Oct 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267425 Refund of service tax claimed for export-related services could not be denied on procedural objections where the invoices, export documents, transport records, bills and ledgers were examined and reconciled with the shipping bills. The objection on place of removal was found unsustainable, and the alleged Cenvat credit issue relating to unrelated telephone services was held not to affect the refund claim for the specified export services. A defect in the authorization letter was treated as a curable technical omission because the claim and supporting papers were filed by the admitted authorised signatory and authority was not in dispute. Denial of refund on these technical grounds was unjustified, and the refund was held admissible. Case-Laws Service Tax Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267425