https://www.taxtmi.com/caselaws?id=358503 The Tribunal upheld the respondent's eligibility for a service tax refund under Notification No. 41/2012-ST as an exporter operating duty-free shops. It dismissed unjust enrichment claims due to export transactions. Refund claims for services at unregistered premises were deemed valid, with proper apportionment of service tax upheld. The Tribunal affirmed duty-free shops' status as exporters and validated the Chartered Accountant's certificate. The revenue's appeal was dismissed, and the refund claims were deemed admissible, aligning with the Commissioner (Appeals)'s decision. en-us Thu, 22 Mar 2018 00:00:00 +0530 Sat, 06 Apr 2019 11:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358503 The Tribunal upheld the respondent's eligibility for a service tax refund under Notification No. 41/2012-ST as an exporter operating duty-free shops. It dismissed unjust enrichment claims due to export transactions. Refund claims for services at unregistered premises were deemed valid, with proper apportionment of service tax upheld. The Tribunal affirmed duty-free shops' status as exporters and validated the Chartered Accountant's certificate. The revenue's appeal was dismissed, and the refund claims were deemed admissible, aligning with the Commissioner (Appeals)'s decision. Case-Laws Service Tax Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358503