https://www.taxtmi.com/caselaws?id=348030 The appellant, an exporter of ready-made garments, sought a refund under Notification No.41/2007-ST for input services received at non-registered addresses later recognized by the Department. The Commissioner (Appeals) initially rejected a portion of the refund, citing non-receipt of services at the registered premises. However, after evidence of the Department recognizing the addresses and the appellant's centralized billing system, the court ruled in favor of the appellant. The appellant was granted a refund of &8377; 1,25,442/- under the notification, with directions for prompt disbursement and applicable interest. en-us Fri, 11 Aug 2017 00:00:00 +0530 Fri, 15 Sep 2017 09:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348030 The appellant, an exporter of ready-made garments, sought a refund under Notification No.41/2007-ST for input services received at non-registered addresses later recognized by the Department. The Commissioner (Appeals) initially rejected a portion of the refund, citing non-receipt of services at the registered premises. However, after evidence of the Department recognizing the addresses and the appellant's centralized billing system, the court ruled in favor of the appellant. The appellant was granted a refund of &8377; 1,25,442/- under the notification, with directions for prompt disbursement and applicable interest. Case-Laws Service Tax Fri, 11 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348030