https://www.taxtmi.com/caselaws?id=417491 The Tribunal allowed the appeal of M/s. Ozone Plant Design Service Private Limited, directing the refund of Rs. 68,02,513/- along with interest under Section 11BB of the Central Excise Act, 1944. The rejection of the refund claim was overturned as the services provided to Wasco Engineering in Singapore were deemed as "export of services," qualifying for the refund. The Tribunal emphasized the necessity of issuing a show cause notice before rejecting refund claims for procedural fairness. en-us Mon, 24 Jan 2022 00:00:00 +0530 Tue, 25 Jan 2022 08:44:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=417491 The Tribunal allowed the appeal of M/s. Ozone Plant Design Service Private Limited, directing the refund of Rs. 68,02,513/- along with interest under Section 11BB of the Central Excise Act, 1944. The rejection of the refund claim was overturned as the services provided to Wasco Engineering in Singapore were deemed as "export of services," qualifying for the refund. The Tribunal emphasized the necessity of issuing a show cause notice before rejecting refund claims for procedural fairness. Case-Laws Service Tax Mon, 24 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=417491