https://www.taxtmi.com/caselaws?id=438839 Refund of service tax paid on input services used for export of goods could not be denied on technical discrepancies in invoices, alleged mismatch with export documents, non-production of certificates, or classification objections where the services were shown to have been used for export. Classification errors by the service provider were not a valid ground to refuse refund at the recipient end, and the submitted export-correlation documents were treated as sufficient. The plea of unjust enrichment was held inapplicable in a refund claim relating to export of goods. Refund was therefore allowed with consequential relief. en-us Wed, 07 Jun 2023 00:00:00 +0530 Sat, 10 Jun 2023 08:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=438839 Refund of service tax paid on input services used for export of goods could not be denied on technical discrepancies in invoices, alleged mismatch with export documents, non-production of certificates, or classification objections where the services were shown to have been used for export. Classification errors by the service provider were not a valid ground to refuse refund at the recipient end, and the submitted export-correlation documents were treated as sufficient. The plea of unjust enrichment was held inapplicable in a refund claim relating to export of goods. Refund was therefore allowed with consequential relief. Case-Laws Service Tax Wed, 07 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=438839