Nexus Aspect cannot be Questioned while dealing with Refund Applications filed u/r 5 of CCR: CESTAT [Read Order]

Refund application cannot be questioned with the nexus aspect.
Nexus Aspect cannot be Questioned - Refund Applications filed - CCR - CESTAT - TAXSCAN

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the nexus aspect cannot be questioned while dealing with the refund application filed under rule 5 of the CENVAT Credit Rules (CCR), 2004.  Western Union Services India Pvt. Ltd, the appellant assessee engaged in providing the output services, under the…

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