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Issues: Whether refund of service tax paid on services used in an SEZ unit could be denied merely because the services were not approved by the Unit Approval Committee, notwithstanding their use in authorized operations.
Analysis: Refund under Notification No. 12/2013-ST was rejected only on the ground that the impugned services were not included in the approved list of the SEZ Unit Approval Committee. The Tribunal held that the authorities had not examined the actual use of the services or their nexus with authorized operations. It relied on the SEZ framework, under which services provided to or used by an SEZ unit are treated as exported services and the SEZ Act has overriding effect over inconsistent provisions of other laws. Non-inclusion in the approved list was treated as a procedural lapse, not a substantive bar, where receipt and use of the services for authorized operations were not in dispute.
Conclusion: Refund could not be denied solely for lack of Unit Approval Committee approval when the services were used for authorized operations in the SEZ. The rejection was unsustainable and the appeal was allowed.
Ratio Decidendi: For SEZ refund claims, absence of Unit Approval Committee approval is only a procedural defect and cannot defeat refund where the services are shown to have been used for authorized operations and the SEZ statute operates with overriding effect.
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