https://www.taxtmi.com/caselaws?id=219778 The Tribunal allowed the appeal by way of remand, emphasizing the eligibility of the SEZ unit for a refund under section 11B of the Act, subject to meeting the prescribed conditions and time-limit for the refund claim. The appellant, a SEZ unit, was found to have utilized duty-paid input service in rendering the exported output service, making them eligible for the refund. The Tribunal set aside the previous order and remanded the case for further examination regarding the time-limit for the refund claim and, if within time, to sanction the refund in accordance with the law. en-us Thu, 30 Aug 2012 00:00:00 +0530 Wed, 19 Dec 2012 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219778 The Tribunal allowed the appeal by way of remand, emphasizing the eligibility of the SEZ unit for a refund under section 11B of the Act, subject to meeting the prescribed conditions and time-limit for the refund claim. The appellant, a SEZ unit, was found to have utilized duty-paid input service in rendering the exported output service, making them eligible for the refund. The Tribunal set aside the previous order and remanded the case for further examination regarding the time-limit for the refund claim and, if within time, to sanction the refund in accordance with the law. Case-Laws Service Tax Thu, 30 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219778