https://www.taxtmi.com/caselaws?id=292166 The Tribunal allowed both appeals, modifying the Order-in-Appeal to grant a refund of 1,75,782 to the appellant, a 100% Export Oriented Unit. The Commissioner's decision to reject the refund claim based on the nexus between exports and input services was overturned. The Tribunal emphasized the legislative intent to facilitate refunds for exporters and prevent tax cascading to promote exports, directing the respondent-department to make the payment with applicable interest within two months. en-us Fri, 03 Jan 2020 00:00:00 +0530 Tue, 08 Dec 2020 19:07:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292166 The Tribunal allowed both appeals, modifying the Order-in-Appeal to grant a refund of 1,75,782 to the appellant, a 100% Export Oriented Unit. The Commissioner's decision to reject the refund claim based on the nexus between exports and input services was overturned. The Tribunal emphasized the legislative intent to facilitate refunds for exporters and prevent tax cascading to promote exports, directing the respondent-department to make the payment with applicable interest within two months. Case-Laws Service Tax Fri, 03 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=292166