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    <title>2017 (9) TMI 423 - CESTAT HYDERABAD</title>
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    <description>The Tribunal held that the appellant, an SEZ unit, is eligible for a refund of service tax paid under reverse charge mechanism. The delay in service approval should not impede refund claims, as SEZ units should not bear unnecessary taxes. The Tribunal set aside the impugned orders and allowed the appeals with consequential relief, citing a relevant case to support its decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=347666</link>
      <description>The Tribunal held that the appellant, an SEZ unit, is eligible for a refund of service tax paid under reverse charge mechanism. The delay in service approval should not impede refund claims, as SEZ units should not bear unnecessary taxes. The Tribunal set aside the impugned orders and allowed the appeals with consequential relief, citing a relevant case to support its decision.</description>
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