https://www.taxtmi.com/caselaws?id=345916 The Member (Judicial) allowed the appeal, finding the appellant's claim for refund under Rule 5 of the Cenvat Credit Rules, 2004 to be valid. The impugned order denying the refund was set aside as the Member held that in cases of 100% export, no correlation between inputs and exports needs to be proved. The formula provided in the notification for calculating the refund amount was deemed sufficient, and the denial of certain input services was improper as it was not raised in the show cause notice. en-us Fri, 26 May 2017 00:00:00 +0530 Mon, 31 Jul 2017 08:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345916 The Member (Judicial) allowed the appeal, finding the appellant's claim for refund under Rule 5 of the Cenvat Credit Rules, 2004 to be valid. The impugned order denying the refund was set aside as the Member held that in cases of 100% export, no correlation between inputs and exports needs to be proved. The formula provided in the notification for calculating the refund amount was deemed sufficient, and the denial of certain input services was improper as it was not raised in the show cause notice. Case-Laws Central Excise Fri, 26 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345916