https://www.taxtmi.com/caselaws?id=334855 Refund under Notification No. 41/2007-ST could not be denied merely because duty drawback had been availed, as the earlier bar had been deleted by Notification No. 33/2008 and the restriction did not govern the relevant claims. Terminal handling charges were treated as part of port service, so refund was admissible even if tax had been paid under a different service classification. Correlation objections between input-service invoices and export invoices were also rejected where courier, CHA, technical testing and analysis, and banking and financial services were shown to be linked to the export process. The refund claims therefore could not be refused on the stated grounds. en-us Fri, 18 Mar 2016 00:00:00 +0530 Tue, 22 Nov 2016 13:49:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334855 Refund under Notification No. 41/2007-ST could not be denied merely because duty drawback had been availed, as the earlier bar had been deleted by Notification No. 33/2008 and the restriction did not govern the relevant claims. Terminal handling charges were treated as part of port service, so refund was admissible even if tax had been paid under a different service classification. Correlation objections between input-service invoices and export invoices were also rejected where courier, CHA, technical testing and analysis, and banking and financial services were shown to be linked to the export process. The refund claims therefore could not be refused on the stated grounds. Case-Laws Service Tax Fri, 18 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334855