https://www.taxtmi.com/caselaws?id=395440 Refund of service tax on input services used for export of goods could not be denied merely because the exported goods were alleged to have been mined unlawfully under State law, since the refund claim was otherwise in compliance with Notification No. 41/2012-ST and the Finance Act, 1994. Questions of unlawful mining and excess extraction were matters for the State mining authorities, not a basis to reject an export-linked service tax refund in the absence of any proven breach of the notification or the service tax statute. The refund rejection was unsustainable and was set aside. en-us Thu, 02 Jan 2020 00:00:00 +0530 Fri, 22 May 2020 10:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395440 Refund of service tax on input services used for export of goods could not be denied merely because the exported goods were alleged to have been mined unlawfully under State law, since the refund claim was otherwise in compliance with Notification No. 41/2012-ST and the Finance Act, 1994. Questions of unlawful mining and excess extraction were matters for the State mining authorities, not a basis to reject an export-linked service tax refund in the absence of any proven breach of the notification or the service tax statute. The refund rejection was unsustainable and was set aside. Case-Laws Service Tax Thu, 02 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395440