https://www.taxtmi.com/caselaws?id=759058 The appellate authority set aside the impugned order, allowing the appeal and granting the appellant entitlement to a refund of service tax paid on input services related to the export of goods. The decision was based on Section 142(4) of the CGST Act, which mandates that refund claims be processed under existing law for exports conducted before or after the GST implementation. The judgment aligned with precedent cases, confirming that the appellant was eligible for the rebate under the old legal framework, notwithstanding the introduction of GST. Consequential benefits were awarded in accordance with applicable law. en-us Fri, 13 Sep 2024 00:00:00 +0530 Mon, 23 Sep 2024 10:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759058 The appellate authority set aside the impugned order, allowing the appeal and granting the appellant entitlement to a refund of service tax paid on input services related to the export of goods. The decision was based on Section 142(4) of the CGST Act, which mandates that refund claims be processed under existing law for exports conducted before or after the GST implementation. The judgment aligned with precedent cases, confirming that the appellant was eligible for the rebate under the old legal framework, notwithstanding the introduction of GST. Consequential benefits were awarded in accordance with applicable law. Case-Laws Service Tax Fri, 13 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759058