https://www.taxtmi.com/caselaws?id=190713 Refund under Notification No. 41/2007-S.T. is available only on strict compliance with its conditions, including the bar on drawback and proof of export linkage. Where the exporter had claimed drawback on the exported goods, refund was not admissible because the no-drawback condition was not met. For technical testing and analysis service, a purchase order incorporating the buyer's standard conditions was treated as sufficient written agreement, and refund was allowable where the tests were shown to have been conducted and invoiced to the exporter. Courier-service refund required clear documentation linking the service to the export shipment; absent such linkage, the claim was not admissible. en-us Fri, 06 Dec 2013 00:00:00 +0530 Thu, 23 Feb 2017 15:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190713 Refund under Notification No. 41/2007-S.T. is available only on strict compliance with its conditions, including the bar on drawback and proof of export linkage. Where the exporter had claimed drawback on the exported goods, refund was not admissible because the no-drawback condition was not met. For technical testing and analysis service, a purchase order incorporating the buyer's standard conditions was treated as sufficient written agreement, and refund was allowable where the tests were shown to have been conducted and invoiced to the exporter. Courier-service refund required clear documentation linking the service to the export shipment; absent such linkage, the claim was not admissible. Case-Laws Service Tax Fri, 06 Dec 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190713