https://www.taxtmi.com/caselaws?id=446694 The Tribunal allowed the appeal, setting aside the previous order and remanding the matter to the original authority. It directed the original authority to process the appellant's five refund claims under Notification No.27/2012-CE(NT) for the period January 2016 to March 2017. The Tribunal determined that the appellant's activities constituted an export of service, as they consistently received refunds for similar activities in other periods. The original authority was instructed to process the refunds without disputing the export of service, ensuring the eligible amount is refunded to the appellant. en-us Tue, 05 Dec 2023 00:00:00 +0530 Sat, 09 Dec 2023 08:53:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446694 The Tribunal allowed the appeal, setting aside the previous order and remanding the matter to the original authority. It directed the original authority to process the appellant's five refund claims under Notification No.27/2012-CE(NT) for the period January 2016 to March 2017. The Tribunal determined that the appellant's activities constituted an export of service, as they consistently received refunds for similar activities in other periods. The original authority was instructed to process the refunds without disputing the export of service, ensuring the eligible amount is refunded to the appellant. Case-Laws Service Tax Tue, 05 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446694