𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗵𝗲𝗹𝗱: "Export of services must comply with Export of Service Rules to qualify for refund benefits. As the invoice was raised on 30.06.2012, the service was exported within the notification period, making the refund claim valid."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗔𝗽𝗽𝗲𝗹𝗹𝗮𝗻𝘁: M/s Gartner India Research and Advisory Services P. Ltd. 𝗜𝘀𝘀𝘂𝗲: Whether refund of ₹13,77,971/- was rightly rejected due to export proceeds being received after 01.07.2012. 𝗔𝗰𝘁𝗶𝘃𝗶𝘁𝘆: Exported services under Market Research Agency Services, filed for refund under Notification No. 11/2005-ST for the period April–June 2012.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The refund rejection was overturned as the appellant was not notified of the grounds, breaching natural justice. The invoice dated 30.06.2012 confirmed service export within the notification period. The appeal was allowed, and the refund claim was upheld.

📜 𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼𝗿𝗺𝗮𝘁𝗶𝗼𝗻: 𝗧𝗶𝘁𝗹𝗲: M/s Gartner India Research and Advisory Services P. Ltd. vs. Commissioner of Central Goods and Service Tax, Mumbai East 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 87636 of 2018 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 5 April 2023 📜 This ruling reinforces that compliance with Export of Service Rules ensures eligibility for refund benefits.