https://www.taxtmi.com/caselaws?id=780125 CESTAT held that the appellant was not the exporter for the consignments and therefore not entitled to refund of service tax under Notification No. 41/2012-ST. Shipping bills and EXIM policy showed the merchant exporter conducted the export, received proceeds and became owner after purchase; the seller merely delivered goods to the merchant exporter. Merchant-exporter status and any EXIM benefits allowed to the seller did not qualify the seller as "exporter" for the service-tax rebate. The authority's review and recovery of earlier sanctioned refunds was upheld. Appeal dismissed. en-us Fri, 17 Oct 2025 00:00:00 +0530 Sat, 18 Oct 2025 13:06:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780125 CESTAT held that the appellant was not the exporter for the consignments and therefore not entitled to refund of service tax under Notification No. 41/2012-ST. Shipping bills and EXIM policy showed the merchant exporter conducted the export, received proceeds and became owner after purchase; the seller merely delivered goods to the merchant exporter. Merchant-exporter status and any EXIM benefits allowed to the seller did not qualify the seller as "exporter" for the service-tax rebate. The authority's review and recovery of earlier sanctioned refunds was upheld. Appeal dismissed. Case-Laws Service Tax Fri, 17 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780125