https://www.taxtmi.com/caselaws?id=800069 Under Notification No. 18/2009-ST, non-submission of Form EXP2 does not by itself defeat a service tax refund where the prescribed information is otherwise available in the records. Form EXP2 is treated as a procedural filing requirement capable of condonation, rather than a substantive condition of exemption. In contrast, endorsement of foreign-agent commission in shipping bills is a substantive requirement. Refund is admissible for shipping bills bearing that endorsement. For unendorsed shipping bills, entitlement depends on verification of the explanation for non-endorsement, the agency agreement, and remittance evidence linked to the relevant exports. en-us Fri, 19 Jun 2026 00:00:00 +0530 Thu, 01 Oct 2026 07:40:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=800069 Under Notification No. 18/2009-ST, non-submission of Form EXP2 does not by itself defeat a service tax refund where the prescribed information is otherwise available in the records. Form EXP2 is treated as a procedural filing requirement capable of condonation, rather than a substantive condition of exemption. In contrast, endorsement of foreign-agent commission in shipping bills is a substantive requirement. Refund is admissible for shipping bills bearing that endorsement. For unendorsed shipping bills, entitlement depends on verification of the explanation for non-endorsement, the agency agreement, and remittance evidence linked to the relevant exports. Case-Laws Service Tax Fri, 19 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=800069