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    <title>Services received by SEZ, if necessary, prior to commencement of authorized operations are also eligible for exemption/ refund</title>
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    <description>Services procured by a Special Economic Zone prior to commencement of authorized operations are eligible for exemption or refund when those services are necessary to initiate or enable commercial production; temporal occurrence before actual manufacture does not defeat entitlement if a causal, necessary connection to commencement of authorized operations is shown.</description>
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      <description>Services procured by a Special Economic Zone prior to commencement of authorized operations are eligible for exemption or refund when those services are necessary to initiate or enable commercial production; temporal occurrence before actual manufacture does not defeat entitlement if a causal, necessary connection to commencement of authorized operations is shown.</description>
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