https://www.taxtmi.com/caselaws?id=190705 Refund of service tax under Notification No. 41/2007-S.T. required compliance with the condition in clause (h) of para 2 that sale proceeds be realised in foreign exchange under FEMA, 1999. Where export goods were supplied as free samples and no evidence showed recovery of their value through later exports, the condition was not met. The amendment extending the time limit did not alter the result because the claim failed on non-realisation of foreign exchange. The refund claim was therefore held inadmissible against the assessee. en-us Fri, 01 Nov 2013 00:00:00 +0530 Thu, 23 Feb 2017 12:36:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190705 Refund of service tax under Notification No. 41/2007-S.T. required compliance with the condition in clause (h) of para 2 that sale proceeds be realised in foreign exchange under FEMA, 1999. Where export goods were supplied as free samples and no evidence showed recovery of their value through later exports, the condition was not met. The amendment extending the time limit did not alter the result because the claim failed on non-realisation of foreign exchange. The refund claim was therefore held inadmissible against the assessee. Case-Laws Service Tax Fri, 01 Nov 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190705