https://www.taxtmi.com/caselaws?id=334820 The Tribunal ruled in favor of the appellant, finding the rejection of the refund claim unjustified. The rejection based on the lack of nexus between input and output services was deemed legally incorrect. Additionally, the Tribunal determined that the time limit for the refund claim should be calculated from the receipt of foreign exchange, not the date of service export, making the denial of the refund claim unlawful. The impugned order rejecting a portion of the claim was deemed unsustainable, and the appeal was allowed with appropriate relief granted. en-us Mon, 26 Sep 2016 00:00:00 +0530 Wed, 23 Nov 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334820 The Tribunal ruled in favor of the appellant, finding the rejection of the refund claim unjustified. The rejection based on the lack of nexus between input and output services was deemed legally incorrect. Additionally, the Tribunal determined that the time limit for the refund claim should be calculated from the receipt of foreign exchange, not the date of service export, making the denial of the refund claim unlawful. The impugned order rejecting a portion of the claim was deemed unsustainable, and the appeal was allowed with appropriate relief granted. Case-Laws Service Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334820