https://www.taxtmi.com/caselaws?id=293573 Refund of accumulated Cenvat credit for exported output services under Rule 5 cannot be denied merely because the Department alleges that the nexus between input services and exports was not proved. If the credit is considered irregular, the Department must invoke the recovery machinery under Rule 14, read with Section 11A of the Central Excise Act, 1944 and Section 73 of the Finance Act, 1994, before withholding refund. As no such recovery proceedings were initiated, rejection of refund only on nexus objections was unsustainable and the refund benefit was restored. The plea for interest was not examined because it did not arise from the appeal. en-us Wed, 07 Aug 2019 00:00:00 +0530 Thu, 18 Feb 2021 20:02:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=293573 Refund of accumulated Cenvat credit for exported output services under Rule 5 cannot be denied merely because the Department alleges that the nexus between input services and exports was not proved. If the credit is considered irregular, the Department must invoke the recovery machinery under Rule 14, read with Section 11A of the Central Excise Act, 1944 and Section 73 of the Finance Act, 1994, before withholding refund. As no such recovery proceedings were initiated, rejection of refund only on nexus objections was unsustainable and the refund benefit was restored. The plea for interest was not examined because it did not arise from the appeal. Case-Laws Service Tax Wed, 07 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=293573