https://www.taxtmi.com/caselaws?id=350730 The Tribunal allowed the appeals, overturning the rejection of the refund claim under Notification No. 41/2007-S.T. for port services consumed during export. It was held that services received until the goods reached the gateway port or port of export and were loaded for exportation are eligible for exemption/refund. The Tribunal referred to Notification No. 17/2009-S.T. and clarified that the date of export is when customs clearance and loading for export are permitted. The Orders-in-Appeal were set aside, and the Adjudicating Authority was directed to process the refund with applicable interest within 45 days. en-us Thu, 30 Mar 2017 00:00:00 +0530 Sat, 11 Nov 2017 10:53:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350730 The Tribunal allowed the appeals, overturning the rejection of the refund claim under Notification No. 41/2007-S.T. for port services consumed during export. It was held that services received until the goods reached the gateway port or port of export and were loaded for exportation are eligible for exemption/refund. The Tribunal referred to Notification No. 17/2009-S.T. and clarified that the date of export is when customs clearance and loading for export are permitted. The Orders-in-Appeal were set aside, and the Adjudicating Authority was directed to process the refund with applicable interest within 45 days. Case-Laws Service Tax Thu, 30 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350730