https://www.taxtmi.com/caselaws?id=255258 The tribunal allowed the appeal against the rejection of the refund claim under the SEZ Act and Service Tax Act. It held that the SEZ Act's provisions supersede those of the Service Tax Act, emphasizing that denial of the refund when service tax was not applicable to services provided to SEZ units would be unjust. The tribunal highlighted that the appellant's delay in filing the refund claim was justified, and the notification did not require pre-approval of services before provision. The decision was made with consequential relief, if applicable. en-us Fri, 10 Oct 2014 00:00:00 +0530 Wed, 02 Sep 2015 16:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255258 The tribunal allowed the appeal against the rejection of the refund claim under the SEZ Act and Service Tax Act. It held that the SEZ Act's provisions supersede those of the Service Tax Act, emphasizing that denial of the refund when service tax was not applicable to services provided to SEZ units would be unjust. The tribunal highlighted that the appellant's delay in filing the refund claim was justified, and the notification did not require pre-approval of services before provision. The decision was made with consequential relief, if applicable. Case-Laws Service Tax Fri, 10 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255258