https://www.taxtmi.com/caselaws?id=329637 Form A-1 under Notification No. 17/2011-ST is mandatory only for an SEZ developer or unit that carries on no business other than SEZ operations. Where the claimant also conducts domestic tariff area operations, the declaration contemplated in the form cannot be insisted upon because it would require a false statement. Read with the relevant refund conditions, the form-based requirement applies only where applicable to the claimant's business profile. On that basis, the contrary view was set aside and the refund claim was remanded for fresh examination after giving a reasonable opportunity of hearing. en-us Tue, 22 Mar 2016 00:00:00 +0530 Wed, 11 Jan 2017 12:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329637 Form A-1 under Notification No. 17/2011-ST is mandatory only for an SEZ developer or unit that carries on no business other than SEZ operations. Where the claimant also conducts domestic tariff area operations, the declaration contemplated in the form cannot be insisted upon because it would require a false statement. Read with the relevant refund conditions, the form-based requirement applies only where applicable to the claimant's business profile. On that basis, the contrary view was set aside and the refund claim was remanded for fresh examination after giving a reasonable opportunity of hearing. Case-Laws Service Tax Tue, 22 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329637