https://www.taxtmi.com/caselaws?id=327960 Refund under Notification No. 41/2007-ST was unavailable for the January 2008 to September 2008 period where drawback had been availed on the exported goods, because the notification then continued to deny such refund. For the remaining export-related services, the record showed a prima facie nexus with export consignments through invoices, agreements, shipping particulars and supporting documents, including technical testing and analysis, port, C&F, foreign commission, insurance, storage, warehouse and GTA services. As rejection rested largely on incomplete verification, those claims required fresh examination and de novo adjudication after further document verification. en-us Mon, 09 May 2016 00:00:00 +0530 Wed, 21 Dec 2016 15:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=327960 Refund under Notification No. 41/2007-ST was unavailable for the January 2008 to September 2008 period where drawback had been availed on the exported goods, because the notification then continued to deny such refund. For the remaining export-related services, the record showed a prima facie nexus with export consignments through invoices, agreements, shipping particulars and supporting documents, including technical testing and analysis, port, C&F, foreign commission, insurance, storage, warehouse and GTA services. As rejection rested largely on incomplete verification, those claims required fresh examination and de novo adjudication after further document verification. Case-Laws Service Tax Mon, 09 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=327960