https://www.taxtmi.com/caselaws?id=760664 A refund claim under a service tax exemption notification issued under section 93(1) of the Finance Act, 1994 was held to fall within the Tribunal's appellate jurisdiction because it was neither a Customs drawback matter nor a Central Excise rebate matter. On merits, the exemption-based refund was denied because the claimant did not strictly satisfy the notification's mandatory conditions and procedures, including prescribed forms, declarations, code requirements and supporting documents within time. The decision reiterates that conditional exemption notifications must be complied with strictly, and non-compliance with mandatory procedural requirements disentitles the claimant to the benefit. en-us Wed, 23 Oct 2024 00:00:00 +0530 Thu, 24 Oct 2024 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760664 A refund claim under a service tax exemption notification issued under section 93(1) of the Finance Act, 1994 was held to fall within the Tribunal's appellate jurisdiction because it was neither a Customs drawback matter nor a Central Excise rebate matter. On merits, the exemption-based refund was denied because the claimant did not strictly satisfy the notification's mandatory conditions and procedures, including prescribed forms, declarations, code requirements and supporting documents within time. The decision reiterates that conditional exemption notifications must be complied with strictly, and non-compliance with mandatory procedural requirements disentitles the claimant to the benefit. Case-Laws Customs Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760664