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Service Tax - Highlights / Catch Notes

Home Highlights July 2017 Year 2017 This

Refund claim - rejection on the ground that at the time of ...


Refund Initially Denied Due to Incorrect Exemption Notification; Ultimately Allowed Under Correct Notification No. 17/2008-ST.

July 11, 2017

Case Laws     Service Tax     AT

Refund claim - rejection on the ground that at the time of export of goods, the appellant was entitled for the benefit of exemption N/N. 17/2008-ST dated 01.04.2008 whereas, they have filed refund claim under the benefit of exemption N/N. 33/08-ST dated 07.12.2008, therefore, the refund claim is not admissible - refund allowed

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