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    <title>2024 (6) TMI 302 - CESTAT KOLKATA</title>
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    <description>Refund of service tax paid on courier services used for export of goods was held admissible under Notification No. 17/2009-S.T. where the tax payment was undisputed and the service was established as export-linked. Once the Department had accepted the payment under the courier agency category and the goods were shown to have been exported through the courier service, refund could not be denied merely because the service was said to be incorrectly classified as courier agency service. The assessee was therefore entitled to refund relief under the notification.</description>
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      <link>https://www.taxtmi.com/caselaws?id=753695</link>
      <description>Refund of service tax paid on courier services used for export of goods was held admissible under Notification No. 17/2009-S.T. where the tax payment was undisputed and the service was established as export-linked. Once the Department had accepted the payment under the courier agency category and the goods were shown to have been exported through the courier service, refund could not be denied merely because the service was said to be incorrectly classified as courier agency service. The assessee was therefore entitled to refund relief under the notification.</description>
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