- Only the entity recognized as the exporter in customs documents can claim a service tax refund under Notification No. 41/2012-ST.
- NMDC Limited’s refund claims were rejected because MMTC Limited was named as the exporter in all export documents and realized the export proceeds.
- The CESTAT upheld the rejection, stating that NMDC was not the exporter under the relevant notification, as ownership and risk passed to MMTC before shipment.
- The tribunal clarified that technical ownership or routing exports through another entity due to policy restrictions does not entitle the original owner to a refund if not named as exporter in customs documents.
Source: taxscan.in
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
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