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    <title>Refund Denied for SEZ Services Due to Lack of Approval from Committee; Condition 3(I) Not Met.</title>
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    <description>Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted - AT</description>
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      <description>Refund claim - services availed for developing SEZ - admittedly the appellants had not got the impugned services approved by the Approval Committee - at the time of availing services the condition 3(I) of the notification was not fulfilled, therefore, refund cannot be granted - AT</description>
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