https://www.taxtmi.com/caselaws?id=358555 Refund of service tax paid on commission to a foreign agent could not be denied merely because the commission was not declared on the shipping bill, where the exporter had filed the prescribed application and half-yearly return and the substantive exemption conditions were otherwise satisfied. The omission was treated as a procedural lapse, and the notification was construed liberally in the export context. The bar of unjust enrichment was also rejected on the facts, so the refund claim was upheld and the Revenue's challenge failed. en-us Mon, 12 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358555 Refund of service tax paid on commission to a foreign agent could not be denied merely because the commission was not declared on the shipping bill, where the exporter had filed the prescribed application and half-yearly return and the substantive exemption conditions were otherwise satisfied. The omission was treated as a procedural lapse, and the notification was construed liberally in the export context. The bar of unjust enrichment was also rejected on the facts, so the refund claim was upheld and the Revenue's challenge failed. Case-Laws Service Tax Mon, 12 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358555