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20 July, 2013

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Service Tax Refund - Conditions Compliance is a MUST !

In Context to Notification 17/2009-ST. It can also be
inferred on Notification 52/2011-ST.

In its recent judgement the Hon’ble Delhi CESTAT in case of Hans Raj Mahajan Worldwide Versus CCE & ST, Jalandhar - 2013 (7) TMI 509, wherein it was held that compliance of conditions mentioned in the refund notification for eligible claim are required to met in toto barring which the claim is liable to be rejected.

This is important for the exporters of goods who claim the refund based on documents received from their vendors. The documents must be in compliance with Notification 17/2009-ST dated 7th July, 2009 to seek for successful refund claim.

Refer to the complete text here ....

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