https://www.taxtmi.com/caselaws?id=258512 In the SEZ refund framework, service tax refund could not be denied merely because the services were received before commencement of commercial production where they related to setting up or trial activity, and refund was also admissible for services wholly consumed within the SEZ for authorized operations. The refund notifications were treated as procedural and unable to override the substantive exemption or immunity under the SEZ Act. The remaining refund claims were remanded for fresh examination because the factual basis for their denial was not clearly established. en-us Thu, 05 Feb 2015 00:00:00 +0530 Wed, 14 Oct 2015 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258512 In the SEZ refund framework, service tax refund could not be denied merely because the services were received before commencement of commercial production where they related to setting up or trial activity, and refund was also admissible for services wholly consumed within the SEZ for authorized operations. The refund notifications were treated as procedural and unable to override the substantive exemption or immunity under the SEZ Act. The remaining refund claims were remanded for fresh examination because the factual basis for their denial was not clearly established. Case-Laws Service Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258512