https://www.taxtmi.com/caselaws?id=343156 Refund of service tax paid on services used for authorised operations in an SEZ was admissible where the Development Commissioner's records and subsequent communication showed those services were authorised from the date of the first application. On that factual basis, the rejection of the refund claim on the ground that fresh authorisation was required was unsustainable. The refund claim was therefore allowed, the rejection order was set aside, and consequential relief followed in favour of the assessee. en-us Tue, 02 May 2017 00:00:00 +0530 Tue, 07 Nov 2017 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343156 Refund of service tax paid on services used for authorised operations in an SEZ was admissible where the Development Commissioner's records and subsequent communication showed those services were authorised from the date of the first application. On that factual basis, the rejection of the refund claim on the ground that fresh authorisation was required was unsustainable. The refund claim was therefore allowed, the rejection order was set aside, and consequential relief followed in favour of the assessee. Case-Laws Service Tax Tue, 02 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343156