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    <title>2016 (12) TMI 1336 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal of a SEZ unit manufacturing windmill parts regarding a refund claim on telecommunication services within the SEZ area. The Tribunal set aside the previous decision rejecting the refund, stating that the telecommunication expenses were legitimate business expenses as the telephone instruments were used solely for authorized operations within the SEZ area. The appellant&#039;s arguments, supported by a precedent, led to the Tribunal granting the appeal and providing consequential relief, if any, on 15/11/2016.</description>
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