https://www.taxtmi.com/caselaws?id=384998 The case involved an exporter seeking a refund of service tax paid under Notification No. 41/2012-ST for services used in exporting goods. The court upheld the rejection of a refund claim of Rs. 25,87,200 due to late filing beyond the specified time limit. The decision emphasized strict compliance with the notification's conditions. However, the court allowed a refund of Rs. 3,01,365 as the appellant provided evidence of full realization of sale proceeds. en-us Fri, 05 Jul 2019 00:00:00 +0530 Tue, 27 Oct 2020 13:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384998 The case involved an exporter seeking a refund of service tax paid under Notification No. 41/2012-ST for services used in exporting goods. The court upheld the rejection of a refund claim of Rs. 25,87,200 due to late filing beyond the specified time limit. The decision emphasized strict compliance with the notification's conditions. However, the court allowed a refund of Rs. 3,01,365 as the appellant provided evidence of full realization of sale proceeds. Case-Laws Service Tax Fri, 05 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384998