https://www.taxtmi.com/caselaws?id=258900 Refund of service tax is discussed as admissible where the services were covered by the export-linked exemption scheme, the services were received by the SEZ unit, and tax had been paid on the notified category. The text states that no basis was shown to deny refund under Notification No. 17/2009-ST as amended, and that the merger of the SEZ and DTA units supported the assessee as the rightful claimant. It further explains that conditions from Notification No. 9/2009-ST could not be imported when refund was not claimed under that notification, and that a liberal approach to export-related refunds accords with the zero-tax export policy. en-us Fri, 10 Apr 2015 00:00:00 +0530 Wed, 14 Sep 2016 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258900 Refund of service tax is discussed as admissible where the services were covered by the export-linked exemption scheme, the services were received by the SEZ unit, and tax had been paid on the notified category. The text states that no basis was shown to deny refund under Notification No. 17/2009-ST as amended, and that the merger of the SEZ and DTA units supported the assessee as the rightful claimant. It further explains that conditions from Notification No. 9/2009-ST could not be imported when refund was not claimed under that notification, and that a liberal approach to export-related refunds accords with the zero-tax export policy. Case-Laws Service Tax Fri, 10 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258900