https://www.taxtmi.com/caselaws?id=206625 The disputed refund component required fresh examination because the agreement with the foreign buyer, relied on to support the claim, was not clearly shown to cover the testing and analysis services in question. The factual record was considered insufficient to determine the scope of the agreement and the terms governing the refund claim. The impugned order was therefore set aside and the disputed part of the refund claim was remanded to the original authority for de novo adjudication. en-us Tue, 18 Jan 2011 00:00:00 +0530 Thu, 10 Nov 2011 07:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206625 The disputed refund component required fresh examination because the agreement with the foreign buyer, relied on to support the claim, was not clearly shown to cover the testing and analysis services in question. The factual record was considered insufficient to determine the scope of the agreement and the terms governing the refund claim. The impugned order was therefore set aside and the disputed part of the refund claim was remanded to the original authority for de novo adjudication. Case-Laws Service Tax Tue, 18 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206625