https://www.taxtmi.com/caselaws?id=443649 The High Court upheld the CESTAT's decision to allow amendments under Section 149 of the Customs Act, 1962, for claiming Service Tax Rebate (STR) based on existing documentary evidence. The Court dismissed the appeals, granting the respondents the benefit of STR for exports during the relevant period. The Court emphasized that compliance with Notification No. 41/2012-ST was met through submission of necessary documents, rejecting the appellant's arguments. en-us Tue, 26 Sep 2023 00:00:00 +0530 Thu, 28 Sep 2023 08:48:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443649 The High Court upheld the CESTAT's decision to allow amendments under Section 149 of the Customs Act, 1962, for claiming Service Tax Rebate (STR) based on existing documentary evidence. The Court dismissed the appeals, granting the respondents the benefit of STR for exports during the relevant period. The Court emphasized that compliance with Notification No. 41/2012-ST was met through submission of necessary documents, rejecting the appellant's arguments. Case-Laws Customs Tue, 26 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443649