https://www.taxtmi.com/caselaws?id=333897 A refund claim for service tax paid on storage and warehousing services for export goods under Notification No. 41 of 2007 was supported by evidence that the goods had actually been exported. The dispute was essentially factual, and the Tribunal had assessed the material within the applicable refund framework. As the Revenue produced no contrary evidence and the notification conditions were not ignored, no substantial question of law arose for interference in appeal. The additional argument that a merchant exporter was not entitled to refund was not treated as a ground urged before the Tribunal, and no view was expressed on that issue. en-us Mon, 17 Oct 2016 00:00:00 +0530 Wed, 12 Apr 2017 10:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333897 A refund claim for service tax paid on storage and warehousing services for export goods under Notification No. 41 of 2007 was supported by evidence that the goods had actually been exported. The dispute was essentially factual, and the Tribunal had assessed the material within the applicable refund framework. As the Revenue produced no contrary evidence and the notification conditions were not ignored, no substantial question of law arose for interference in appeal. The additional argument that a merchant exporter was not entitled to refund was not treated as a ground urged before the Tribunal, and no view was expressed on that issue. Case-Laws Service Tax Mon, 17 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333897