https://www.taxtmi.com/caselaws?id=356488 Refund claims under the export service refund notification were held not to be time-barred because the claim was filed within the extended period prescribed by Notification No. 17/2009-ST. Terminal handling charges were found admissible for refund, as the services were used at the port in connection with export of goods and the service provider's classification was not ative. CHA service charges were also held eligible for refund, since the CHA was reflected on the shipping bill and the export was effected through an authorised CHA; the invoice not being in the appellant's name was treated as a technical defect. The refund rejection was set aside and consequential relief followed. en-us Fri, 09 Feb 2018 00:00:00 +0530 Wed, 07 Mar 2018 08:01:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356488 Refund claims under the export service refund notification were held not to be time-barred because the claim was filed within the extended period prescribed by Notification No. 17/2009-ST. Terminal handling charges were found admissible for refund, as the services were used at the port in connection with export of goods and the service provider's classification was not ative. CHA service charges were also held eligible for refund, since the CHA was reflected on the shipping bill and the export was effected through an authorised CHA; the invoice not being in the appellant's name was treated as a technical defect. The refund rejection was set aside and consequential relief followed. Case-Laws Service Tax Fri, 09 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356488