https://www.taxtmi.com/caselaws?id=437276 Receipt of export proceeds in Indian rupees was treated as insufficient to satisfy Rule 3(2)(b) of the Export of Service Rules, 2005, and that finding could not be reopened because it had already attained finality in earlier proceedings. On the remaining refund issues, the Tribunal considered remand appropriate for verification of the nexus between input services and export of output services, and for correction of alleged computation errors in the refund claims. The original authority was directed to examine the supporting records and refund calculations afresh after giving the assessee a reasonable opportunity. The earlier finding remained undisturbed, while the factual refund issues were sent back for reconsideration. en-us Thu, 30 Mar 2023 00:00:00 +0530 Mon, 01 May 2023 18:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437276 Receipt of export proceeds in Indian rupees was treated as insufficient to satisfy Rule 3(2)(b) of the Export of Service Rules, 2005, and that finding could not be reopened because it had already attained finality in earlier proceedings. On the remaining refund issues, the Tribunal considered remand appropriate for verification of the nexus between input services and export of output services, and for correction of alleged computation errors in the refund claims. The original authority was directed to examine the supporting records and refund calculations afresh after giving the assessee a reasonable opportunity. The earlier finding remained undisturbed, while the factual refund issues were sent back for reconsideration. Case-Laws Service Tax Thu, 30 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437276