https://www.taxtmi.com/caselaws?id=366293 Refund under the service tax refund notifications could not be denied merely because export documents and the refund application used different names, where the fresh certificate of incorporation showed that the former and present names referred to the same legal entity after a valid change of name. At the same time, the substantive conditions of the notification had not been verified on the record, so the claim had to be re-examined on merits by the original authority. The impugned order was set aside and the matter remanded for fresh decision on admissibility of refund in accordance with law. en-us Tue, 17 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:44:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366293 Refund under the service tax refund notifications could not be denied merely because export documents and the refund application used different names, where the fresh certificate of incorporation showed that the former and present names referred to the same legal entity after a valid change of name. At the same time, the substantive conditions of the notification had not been verified on the record, so the claim had to be re-examined on merits by the original authority. The impugned order was set aside and the matter remanded for fresh decision on admissibility of refund in accordance with law. Case-Laws Service Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366293