https://www.taxtmi.com/caselaws?id=427375 Notification No. 41/2012-ST permits a refund claim to cover more than one shipping bill, so long as the prescribed particulars for each export are furnished; the notification is not confined to shipping bill-wise claims. It also preserves the minimum-claim threshold under Paragraph 3(j), so claims below Rs. 500 are inadmissible. For export-linked pre-inspection services, the amended notification recognises such services as eligible refund inputs when used for export purposes, and their performance inside the manufacturer's plant does not by itself exclude relief. The result is composite relief on eligibility, with rejection only on the threshold condition. en-us Tue, 06 Sep 2022 00:00:00 +0530 Thu, 08 Sep 2022 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427375 Notification No. 41/2012-ST permits a refund claim to cover more than one shipping bill, so long as the prescribed particulars for each export are furnished; the notification is not confined to shipping bill-wise claims. It also preserves the minimum-claim threshold under Paragraph 3(j), so claims below Rs. 500 are inadmissible. For export-linked pre-inspection services, the amended notification recognises such services as eligible refund inputs when used for export purposes, and their performance inside the manufacturer's plant does not by itself exclude relief. The result is composite relief on eligibility, with rejection only on the threshold condition. Case-Laws Service Tax Tue, 06 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427375