https://www.taxtmi.com/caselaws?id=770858 Exemption under Sr. No. 21(d) of Notification No. 25/2012-ST was treated as already settled in the assessee's favour and remained undisturbed, so the transported goods were accepted as exempt. The refund claim, however, required supporting evidence to show duty payment and to test unjust enrichment. Because the supporting invoices and bilties were not fully examined and the explanation for incomplete documentation was inadequate, the refund issue was remanded for fresh consideration on the original and sample records. en-us Tue, 13 May 2025 00:00:00 +0530 Sat, 17 May 2025 08:39:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770858 Exemption under Sr. No. 21(d) of Notification No. 25/2012-ST was treated as already settled in the assessee's favour and remained undisturbed, so the transported goods were accepted as exempt. The refund claim, however, required supporting evidence to show duty payment and to test unjust enrichment. Because the supporting invoices and bilties were not fully examined and the explanation for incomplete documentation was inadequate, the refund issue was remanded for fresh consideration on the original and sample records. Case-Laws Service Tax Tue, 13 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770858