https://www.taxtmi.com/caselaws?id=339450 The High Court remanded the case, criticizing the Tribunal's non-speaking orders and directing a detailed speaking order with reasons. The Court ruled in favor of the appellant, stating that refund claims should be considered timely if filed within one year from the date of receipt of consideration for exported services. The Tribunal emphasized the need to establish a nexus between input and exported services and directed the adjudicating authority to verify this nexus and the timely filing of refund claims. The matter was remanded for further consideration in line with the Tribunal's observations. en-us Mon, 13 Feb 2017 00:00:00 +0530 Tue, 07 Nov 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339450 The High Court remanded the case, criticizing the Tribunal's non-speaking orders and directing a detailed speaking order with reasons. The Court ruled in favor of the appellant, stating that refund claims should be considered timely if filed within one year from the date of receipt of consideration for exported services. The Tribunal emphasized the need to establish a nexus between input and exported services and directed the adjudicating authority to verify this nexus and the timely filing of refund claims. The matter was remanded for further consideration in line with the Tribunal's observations. Case-Laws Service Tax Mon, 13 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339450