https://www.taxtmi.com/caselaws?id=348869 Refund under an export-oriented beneficial notification could not be denied on a technical objection where export of goods and payment of service tax under reverse charge on commission to an overseas agent were undisputed. Filing the claim under the wrong notification number did not defeat relief, and procedural conditions intended for verification were treated as condonable when the substantive entitlement was established. As the lower authority did not clearly identify any violated condition of the applicable notification, the assessee was held entitled to the refund benefit. en-us Thu, 31 Aug 2017 00:00:00 +0530 Thu, 05 Oct 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348869 Refund under an export-oriented beneficial notification could not be denied on a technical objection where export of goods and payment of service tax under reverse charge on commission to an overseas agent were undisputed. Filing the claim under the wrong notification number did not defeat relief, and procedural conditions intended for verification were treated as condonable when the substantive entitlement was established. As the lower authority did not clearly identify any violated condition of the applicable notification, the assessee was held entitled to the refund benefit. Case-Laws Service Tax Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348869