https://www.taxtmi.com/caselaws?id=337617 Additional evidence produced in support of an export-refund claim under Notification No. 41/2007-ST justified a limited remand for reconsideration of eligibility and compliance with the notification. A refund rejection based only on incomplete evidence at the earlier stage was not conclusive where further documents were later filed. The claimed services, including Terminal Handling Services and transportation of empty containers, were treated as sufficiently connected with manufacture and export, so denial of refund for alleged absence of nexus was not sustainable. The matter was therefore to be re-examined on merits against the documentary record, rather than closed on a narrow evidentiary objection. en-us Fri, 23 Dec 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337617 Additional evidence produced in support of an export-refund claim under Notification No. 41/2007-ST justified a limited remand for reconsideration of eligibility and compliance with the notification. A refund rejection based only on incomplete evidence at the earlier stage was not conclusive where further documents were later filed. The claimed services, including Terminal Handling Services and transportation of empty containers, were treated as sufficiently connected with manufacture and export, so denial of refund for alleged absence of nexus was not sustainable. The matter was therefore to be re-examined on merits against the documentary record, rather than closed on a narrow evidentiary objection. Case-Laws Central Excise Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337617