https://www.taxtmi.com/caselaws?id=402547 Refund of unutilised service tax credit arising from export-related input services should not be refused solely for procedural lapses where the underlying tax payment and receipt of service are not in dispute. The authority must examine the claim on merits and consider supporting confirmations, CA certification and other material already produced, after granting a reasonable opportunity to furnish required documents. Where the existing record is incomplete or overlooked, the proper course is reconsideration rather than final rejection on technical objections. en-us Tue, 05 Jan 2021 00:00:00 +0530 Wed, 06 Jan 2021 13:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=402547 Refund of unutilised service tax credit arising from export-related input services should not be refused solely for procedural lapses where the underlying tax payment and receipt of service are not in dispute. The authority must examine the claim on merits and consider supporting confirmations, CA certification and other material already produced, after granting a reasonable opportunity to furnish required documents. Where the existing record is incomplete or overlooked, the proper course is reconsideration rather than final rejection on technical objections. Case-Laws Service Tax Tue, 05 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=402547