2015 (7) TMI 1240

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..... ility due to export of services - refund allowed. Refund claim - non-establishment of nexus between input service and output service - Held that: - Record reveals that there is no evidence placed before the Adjudicating authority to consider nor any justification was shown by him. Therefore, this aspect is remanded to Adjudicating authority to examine the evidence - appeal allowed by way of rem .....

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..... Credit Rules which impose such restriction. In the absence of a statutory provision which prescribes that registration is mandatory and that if such a registration is not made the assessee is not entitled to the benefit of refund, the three authorities committed a serious error in rejecting the claim for refund on the ground which is not existence in law. Therefore, said finding recorded by the T .....

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