https://www.taxtmi.com/caselaws?id=256614 The Tribunal held that the denial of refund for services wholly consumed within the SEZ under Notification No. 15/2009 cannot override the provisions of the SEZ Act. Refund is admissible unless the service provider's assessment was reopened and refund was given to them, in line with the Supreme Court decision in Commissioner of Central Excise vs. MDS Switchgear Ltd. The Tribunal also emphasized that once refund is provided under Notification No. 9/2009, denial cannot occur for procedural infractions, citing the case of Intas Pharma Ltd. vs. Commissioner of Service Tax, Ahmedabad. The appeals were allowed with consequential relief, if any. en-us Wed, 07 Jan 2015 00:00:00 +0530 Sat, 12 Sep 2015 11:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256614 The Tribunal held that the denial of refund for services wholly consumed within the SEZ under Notification No. 15/2009 cannot override the provisions of the SEZ Act. Refund is admissible unless the service provider's assessment was reopened and refund was given to them, in line with the Supreme Court decision in Commissioner of Central Excise vs. MDS Switchgear Ltd. The Tribunal also emphasized that once refund is provided under Notification No. 9/2009, denial cannot occur for procedural infractions, citing the case of Intas Pharma Ltd. vs. Commissioner of Service Tax, Ahmedabad. The appeals were allowed with consequential relief, if any. Case-Laws Service Tax Wed, 07 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256614