https://www.taxtmi.com/caselaws?id=371786 The Tribunal ruled in favor of the respondent assessee, determining that their refund application was timely filed within the limitation period. The Tribunal considered the service agreement terms to ascertain the date of export, concluding that the refund claim was filed within one year from the date the services were consummated. Additionally, the Tribunal clarified the conditions for treating a service as an export of service and emphasized that a refund claim should not be rejected on multiple grounds, directing the adjudicating authority to grant the refund with interest within 45 days from the order date. en-us Wed, 05 Dec 2018 00:00:00 +0530 Mon, 02 Mar 2020 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371786 The Tribunal ruled in favor of the respondent assessee, determining that their refund application was timely filed within the limitation period. The Tribunal considered the service agreement terms to ascertain the date of export, concluding that the refund claim was filed within one year from the date the services were consummated. Additionally, the Tribunal clarified the conditions for treating a service as an export of service and emphasized that a refund claim should not be rejected on multiple grounds, directing the adjudicating authority to grant the refund with interest within 45 days from the order date. Case-Laws Service Tax Wed, 05 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371786