https://www.taxtmi.com/caselaws?id=796223 Refund of accumulated unutilized Cenvat credit cannot be denied for lack of nexus between input services and exported output services where that nexus has already been settled in the assessee's favour for the relevant services. The earlier appellate basis for rejecting refund had been overturned, and the identical ground could not be used to deny refund for the later period. Consequential relief was available in accordance with law. en-us Fri, 10 Jul 2026 00:00:00 +0530 Mon, 03 Aug 2026 08:20:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796223 Refund of accumulated unutilized Cenvat credit cannot be denied for lack of nexus between input services and exported output services where that nexus has already been settled in the assessee's favour for the relevant services. The earlier appellate basis for rejecting refund had been overturned, and the identical ground could not be used to deny refund for the later period. Consequential relief was available in accordance with law. Case-Laws Service Tax Fri, 10 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796223