https://www.taxtmi.com/caselaws?id=414912 The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for reevaluation of the appellant's refund claim. The Tribunal emphasized the elimination of the nexus test post-April 2011 and directed the appellant to provide necessary evidence to support their position. Once the authority verifies the evidence and satisfaction is met, the refund, along with interest under Section 11BB, will be granted. This decision aims to address the rejection of the refund claim and ensure proper assessment and processing in compliance with the law. en-us Mon, 25 Oct 2021 00:00:00 +0530 Sat, 20 Nov 2021 09:55:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=414912 The Tribunal allowed the appeals by remanding the matter to the adjudicating authority for reevaluation of the appellant's refund claim. The Tribunal emphasized the elimination of the nexus test post-April 2011 and directed the appellant to provide necessary evidence to support their position. Once the authority verifies the evidence and satisfaction is met, the refund, along with interest under Section 11BB, will be granted. This decision aims to address the rejection of the refund claim and ensure proper assessment and processing in compliance with the law. Case-Laws Service Tax Mon, 25 Oct 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=414912