https://www.taxtmi.com/caselaws?id=383210 The Tribunal allowed the appeal, granting the refund to the appellant, a 100% EOU exporting services, under the CENVAT Credit Rules with Notification No.27/2012-CE. The decision emphasized that a direct input-export correlation was unnecessary for the refund scheme, overturning the lower authorities' rejection based on improper tabulation of export turnover. The Tribunal instructed the Adjudicating authority to process the refund within 45 days with interest, invalidating the previous rejection grounds. en-us Fri, 10 May 2019 00:00:00 +0530 Fri, 19 Jul 2019 08:02:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=383210 The Tribunal allowed the appeal, granting the refund to the appellant, a 100% EOU exporting services, under the CENVAT Credit Rules with Notification No.27/2012-CE. The decision emphasized that a direct input-export correlation was unnecessary for the refund scheme, overturning the lower authorities' rejection based on improper tabulation of export turnover. The Tribunal instructed the Adjudicating authority to process the refund within 45 days with interest, invalidating the previous rejection grounds. Case-Laws Service Tax Fri, 10 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=383210