SEZ refund claims under service tax notification require liberal reconsideration where prior decisions were not examined.

A refund claim by an SEZ unit under Notification No. 9/2009-S.T. was rejected only as time-barred, but the Tribunal held that the claim required fresh consideration in light of earlier decisions on similar SEZ refund claims. It noted that such claims had been viewed liberally because the exemption was effectively available through refund, and the original order had not examined the matter on that basis. The impugned order was set aside and the matter remanded to the Original Adjudicating Authority for de novo consideration after hearing the appellant.

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Issues: Whether the refund claim filed by a SEZ unit under Notification No. 9/2009-S.T. dated 03.03.2009, which had been rejected as time-barred, required fresh consideration in the light of prior decisions on similar refund claims.

Analysis: The claim had been rejected only on limitation. The Tribunal noted that the issue had to be examined in the light of earlier decisions cited before it, which had treated refund claims by SEZ units with a liberal approach because the exemption from duty was effectively available through refund. Since the original order did not consider the matter on that footing, fresh adjudication was warranted.

Conclusion: The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for de novo consideration after granting the appellant an opportunity of hearing.

Final Conclusion: The dispute was not finally decided on merits and was sent back for reconsideration in accordance with law.

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