https://www.taxtmi.com/caselaws?id=383769 Service tax refund under Notification No. 17/2009-ST is available where exports are compulsorily routed through a canalising agency, provided the claimant remains owner of the goods, bears substantive contractual responsibility for quality and quantity, and fulfils prescribed refund conditions. Routing manganese ore exports through MMTC under the Foreign Trade Policy does not displace the claimant's exporter status where the arrangement is back-to-back and the claimant establishes timely filing, non-availment of CENVAT credit, supporting documentation, and nexus between taxable services and exported goods. The refund was admissible and the sanction was restored with consequential relief. en-us Mon, 15 Jul 2019 00:00:00 +0530 Thu, 29 Oct 2020 16:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383769 Service tax refund under Notification No. 17/2009-ST is available where exports are compulsorily routed through a canalising agency, provided the claimant remains owner of the goods, bears substantive contractual responsibility for quality and quantity, and fulfils prescribed refund conditions. Routing manganese ore exports through MMTC under the Foreign Trade Policy does not displace the claimant's exporter status where the arrangement is back-to-back and the claimant establishes timely filing, non-availment of CENVAT credit, supporting documentation, and nexus between taxable services and exported goods. The refund was admissible and the sanction was restored with consequential relief. Case-Laws Service Tax Mon, 15 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383769