https://www.taxtmi.com/caselaws?id=258902 Service tax refund on CHA and scientific and engineering services used for authorised operations in an SEZ is available where the statutory refund conditions are met. The Tribunal held that refund could not be denied merely on a notification-based objection when Section 11B of the Central Excise Act, read with Section 83 of the Finance Act, governs the claim and limitation is satisfied. It further noted that services supplied to an SEZ unit are treated as exports under the SEZ Act and Rules, and that the SEZ framework prevails by virtue of Section 51. On that basis, the refund claim was upheld with consequential relief. en-us Thu, 12 Feb 2015 00:00:00 +0530 Wed, 22 Apr 2015 21:17:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258902 Service tax refund on CHA and scientific and engineering services used for authorised operations in an SEZ is available where the statutory refund conditions are met. The Tribunal held that refund could not be denied merely on a notification-based objection when Section 11B of the Central Excise Act, read with Section 83 of the Finance Act, governs the claim and limitation is satisfied. It further noted that services supplied to an SEZ unit are treated as exports under the SEZ Act and Rules, and that the SEZ framework prevails by virtue of Section 51. On that basis, the refund claim was upheld with consequential relief. Case-Laws Service Tax Thu, 12 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258902