https://www.taxtmi.com/caselaws?id=366301 The Tribunal ruled that despite the discrepancy in the exporter's name on documents, the refund claim should not be rejected solely based on this difference. It was established that the entities were the same post name change, supported by a fresh certificate of incorporation. The case was remanded to the original authority for further assessment of the refund claim based on the conditions specified in the relevant Notification, emphasizing the need for compliance with procedural requirements in evaluating the claim. 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 The Tribunal ruled that despite the discrepancy in the exporter's name on documents, the refund claim should not be rejected solely based on this difference. It was established that the entities were the same post name change, supported by a fresh certificate of incorporation. The case was remanded to the original authority for further assessment of the refund claim based on the conditions specified in the relevant Notification, emphasizing the need for compliance with procedural requirements in evaluating the claim. Case-Laws Service Tax Tue, 24 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366301