https://www.taxtmi.com/caselaws?id=326685 The High Court set aside the Tribunal's orders and directed the original authority to reexamine the records provided by the respondent within three months. Refund eligibility should not be denied based on non-registration, and the respondent should be given an opportunity to be heard during the reexamination process. The High Court emphasized the importance of proper consideration in verifying the relation between input and output services for refund eligibility. en-us Tue, 08 Mar 2016 00:00:00 +0530 Sat, 19 Nov 2016 10:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326685 The High Court set aside the Tribunal's orders and directed the original authority to reexamine the records provided by the respondent within three months. Refund eligibility should not be denied based on non-registration, and the respondent should be given an opportunity to be heard during the reexamination process. The High Court emphasized the importance of proper consideration in verifying the relation between input and output services for refund eligibility. Case-Laws Service Tax Tue, 08 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326685