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    <title>High Court Rules SEZ Entitled to Refund u/s 11B of Central Excise Act, Despite Notification No. 9/2009-ST.</title>
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    <description>Denial of refund claim u/s 11B - SEZ - even if the appellants were not eligible for refund under Notification No.9/2009-ST, the appellants were clearly eligible for refund under section 11B of the Central Excise Act, 1944. - HC</description>
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      <description>Denial of refund claim u/s 11B - SEZ - even if the appellants were not eligible for refund under Notification No.9/2009-ST, the appellants were clearly eligible for refund under section 11B of the Central Excise Act, 1944. - HC</description>
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