https://www.taxtmi.com/caselaws?id=235432 Refund of service tax linked to SEZ-related services was found unsustainable where part of the claim was filed beyond the one-year limitation counted from the date of tax payment. Relief was also denied for services consumed outside the SEZ because the exemption applied only to consumption inside the notified area. The claim further failed for want of proof that the tax incidence had not been passed on, attracting unjust enrichment. An alternative claim under Notification No. 9/2009 was rejected because it was neither raised in the refund application nor supported by evidence of compliance with its conditions. en-us Fri, 31 May 2013 00:00:00 +0530 Tue, 15 Jul 2014 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235432 Refund of service tax linked to SEZ-related services was found unsustainable where part of the claim was filed beyond the one-year limitation counted from the date of tax payment. Relief was also denied for services consumed outside the SEZ because the exemption applied only to consumption inside the notified area. The claim further failed for want of proof that the tax incidence had not been passed on, attracting unjust enrichment. An alternative claim under Notification No. 9/2009 was rejected because it was neither raised in the refund application nor supported by evidence of compliance with its conditions. Case-Laws Service Tax Fri, 31 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235432