https://www.taxtmi.com/caselaws?id=258512 The Tribunal allowed refund claims for services used before commercial production under Notification No.9/2009-ST, citing their importance in the manufacturing process. Refunds for services wholly consumed within SEZ were granted, emphasizing SEZ Act provisions over the Notification. Other issues leading to denied refund claims were remanded for further examination by the Adjudicating Authority, stressing the need for clarity and adherence to legal precedents. The Tribunal set aside previous orders and instructed a reassessment of all refund claims within three months, with the Advocate's participation. 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 The Tribunal allowed refund claims for services used before commercial production under Notification No.9/2009-ST, citing their importance in the manufacturing process. Refunds for services wholly consumed within SEZ were granted, emphasizing SEZ Act provisions over the Notification. Other issues leading to denied refund claims were remanded for further examination by the Adjudicating Authority, stressing the need for clarity and adherence to legal precedents. The Tribunal set aside previous orders and instructed a reassessment of all refund claims within three months, with the Advocate's participation. Case-Laws Service Tax Thu, 05 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258512