https://www.taxtmi.com/caselaws?id=240376 The judgment addressed a dispute over a refund of Rs.81,498, where the Commissioner (Appeals) initially ruled in favor of the appellant but later, upon remand, the Revenue raised the issue again. The case centered on whether clearances to other 100% EOU entities could be considered as exports for refund eligibility. Despite conflicting decisions in different rounds of litigation, the final judgment allowed the appeal, emphasizing the importance of adhering to established legal principles and precedents in determining refund eligibility. en-us Fri, 30 Aug 2013 00:00:00 +0530 Fri, 28 Nov 2014 18:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240376 The judgment addressed a dispute over a refund of Rs.81,498, where the Commissioner (Appeals) initially ruled in favor of the appellant but later, upon remand, the Revenue raised the issue again. The case centered on whether clearances to other 100% EOU entities could be considered as exports for refund eligibility. Despite conflicting decisions in different rounds of litigation, the final judgment allowed the appeal, emphasizing the importance of adhering to established legal principles and precedents in determining refund eligibility. Case-Laws Service Tax Fri, 30 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240376