https://www.taxtmi.com/caselaws?id=345788 A refund claim under Notification No. 41/2007-ST could not be rejected on a purely jurisdictional or technical objection where the notification allowed filing before the officer having jurisdiction over either the factory or the warehouse; the export-linked claim was therefore not defeated by the fact that some exports arose from the warehouse. However, the portion of the refund that could not be matched with supporting documents was properly disallowed because the necessary documentary correlation was not established. The matter thus involved partial relief: the jurisdiction-based rejection failed, while the unsupported component of the refund remained denied. en-us Thu, 25 May 2017 00:00:00 +0530 Tue, 03 Oct 2017 16:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345788 A refund claim under Notification No. 41/2007-ST could not be rejected on a purely jurisdictional or technical objection where the notification allowed filing before the officer having jurisdiction over either the factory or the warehouse; the export-linked claim was therefore not defeated by the fact that some exports arose from the warehouse. However, the portion of the refund that could not be matched with supporting documents was properly disallowed because the necessary documentary correlation was not established. The matter thus involved partial relief: the jurisdiction-based rejection failed, while the unsupported component of the refund remained denied. Case-Laws Service Tax Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345788