https://www.taxtmi.com/caselaws?id=434151 Under the service tax export refund scheme, refund claims supported by the prescribed certification and documentation were not to be denied on a hyper-technical jurisdictional objection where the claim was processed through the registered office and the scheme required only basic scrutiny of correlation between input services and exports. The Tribunal also held that rejection on grounds not raised in the show cause notice could not be sustained, because the appellate reasoning had travelled beyond the foundation of the proceedings. On that basis, the adverse order was set aside and the original refund sanctions were restored, with consequential relief to the assessee. en-us Wed, 15 Feb 2023 00:00:00 +0530 Sat, 18 Feb 2023 06:48:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434151 Under the service tax export refund scheme, refund claims supported by the prescribed certification and documentation were not to be denied on a hyper-technical jurisdictional objection where the claim was processed through the registered office and the scheme required only basic scrutiny of correlation between input services and exports. The Tribunal also held that rejection on grounds not raised in the show cause notice could not be sustained, because the appellate reasoning had travelled beyond the foundation of the proceedings. On that basis, the adverse order was set aside and the original refund sanctions were restored, with consequential relief to the assessee. Case-Laws Service Tax Wed, 15 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434151