https://www.taxtmi.com/caselaws?id=435558 Refund under Notification No. 52/2011-ST for export-related services could not be denied where the services were undisputedly used for export of goods and the only objection was their classification at the recipient's end. The Tribunal applied the settled principle that revenue cannot challenge the recipient's service classification to refuse refund, and followed its earlier decision in the assessee's own case on the same issue. The matter was treated as no longer res integra, and the refund claim was held admissible. en-us Thu, 09 Feb 2023 00:00:00 +0530 Wed, 22 Mar 2023 22:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435558 Refund under Notification No. 52/2011-ST for export-related services could not be denied where the services were undisputedly used for export of goods and the only objection was their classification at the recipient's end. The Tribunal applied the settled principle that revenue cannot challenge the recipient's service classification to refuse refund, and followed its earlier decision in the assessee's own case on the same issue. The matter was treated as no longer res integra, and the refund claim was held admissible. Case-Laws Central Excise Thu, 09 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435558