https://www.taxtmi.com/caselaws?id=366301 A refund claim under an export refund notification could not be denied solely because the shipping bill and invoices bore the exporter's former name, where a fresh certificate of incorporation showed that the name change related to the same legal entity. The mismatch in names was therefore not, by itself, a valid ground to reject the claim. However, the record did not contain any finding on whether the substantive conditions of the notification had been satisfied, so admissibility of the refund had to be examined afresh on remand in accordance with those conditions. en-us Tue, 24 Jul 2018 00:00:00 +0530 Sat, 01 Sep 2018 06:52:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366301 A refund claim under an export refund notification could not be denied solely because the shipping bill and invoices bore the exporter's former name, where a fresh certificate of incorporation showed that the name change related to the same legal entity. The mismatch in names was therefore not, by itself, a valid ground to reject the claim. However, the record did not contain any finding on whether the substantive conditions of the notification had been satisfied, so admissibility of the refund had to be examined afresh on remand in accordance with those conditions. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366301