https://www.taxtmi.com/caselaws?id=418969 A service tax refund under Notification No. 41/2012-S.T. cannot be refused merely because the exported goods were alleged to have originated from illegal mining. The refund claims satisfied the notification conditions, the goods were exported, and service tax had been paid on eligible input services; alleged breaches of mining law could not be used to convert the refund mechanism into a penalty unless the fiscal notification itself barred the benefit or denial was independently established under the relevant tax law. The analysis also treats the exporter and mining entity as separate legal persons, supporting availability of the refund despite allegations against the underlying activity. en-us Fri, 04 Jun 2021 00:00:00 +0530 Mon, 28 Feb 2022 21:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418969 A service tax refund under Notification No. 41/2012-S.T. cannot be refused merely because the exported goods were alleged to have originated from illegal mining. The refund claims satisfied the notification conditions, the goods were exported, and service tax had been paid on eligible input services; alleged breaches of mining law could not be used to convert the refund mechanism into a penalty unless the fiscal notification itself barred the benefit or denial was independently established under the relevant tax law. The analysis also treats the exporter and mining entity as separate legal persons, supporting availability of the refund despite allegations against the underlying activity. Case-Laws Service Tax Fri, 04 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418969