https://www.taxtmi.com/caselaws?id=782347 CESTAT Chennai allowed the appeal and set aside the impugned order rejecting the request to amend shipping bills. The Tribunal held that, under s.149 of the Customs Act, the proper officer may permit amendment of documents post-clearance where contemporaneous documentary evidence exists. As Notification No. 52/2011-ST was in force when the exports were made, and in view of the policy not to export taxes, refusal to amend the shipping bills to enable refund of service tax on specified input services was unjustified. The matter was decided in favour of the appellant, permitting such amendment and consequent refund. en-us Wed, 26 Nov 2025 00:00:00 +0530 Fri, 28 Nov 2025 08:24:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782347 CESTAT Chennai allowed the appeal and set aside the impugned order rejecting the request to amend shipping bills. The Tribunal held that, under s.149 of the Customs Act, the proper officer may permit amendment of documents post-clearance where contemporaneous documentary evidence exists. As Notification No. 52/2011-ST was in force when the exports were made, and in view of the policy not to export taxes, refusal to amend the shipping bills to enable refund of service tax on specified input services was unjustified. The matter was decided in favour of the appellant, permitting such amendment and consequent refund. Case-Laws Customs Wed, 26 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782347