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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Swachh Bharat Cess refund: SEZ units and developers may claim cess repayments and calculated apportioned refunds.</h1> SEZ Units and Developers are entitled to refund of the Swachh Bharat Cess paid on specified services where ab initio exemption was admissible but not claimed, and to a refund determined by multiplying total service tax distributed under clause (a) by the effective rate of the Swachh Bharat Cess and dividing the product by the rate of service tax specified in section 66B of the Finance Act, 1994.

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