The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut...

The case pertains to the refund of service tax paid on input services utilized for the export of 'Cut and Polished Diamonds' during October 2015 to March 2016, as per Notification No. 41/2002-S.T. dated 29.06.2012. The appellants had claimed the refund, which was initially sanctioned by the original authority after verifying compliance with the notification's conditions. However, the issue arose regarding the address mentioned on the invoices not matching the registered address of the appellants. The Tribunal held that to claim the refund, the appellants only needed to be registered as exporters with the Export Promotion Council and with the jurisdictional Service Tax authorities, which they had complied with. Furthermore, they had duly app..... .....

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