https://www.taxtmi.com/caselaws?id=347749 Refund of service tax under Notification No. 12/2013-ST was stated not to be denied merely because approval of the list of services for SEZ operations was issued after the refund period. Where the assessee had applied for approval in advance and the competent authority granted it later, the delay was treated as administrative rather than substantive. On that basis, the absence of approval at the time of refund processing did not by itself defeat the claim, and the notification benefit remained available for services already applied for and subsequently approved. en-us Wed, 16 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:33:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347749 Refund of service tax under Notification No. 12/2013-ST was stated not to be denied merely because approval of the list of services for SEZ operations was issued after the refund period. Where the assessee had applied for approval in advance and the competent authority granted it later, the delay was treated as administrative rather than substantive. On that basis, the absence of approval at the time of refund processing did not by itself defeat the claim, and the notification benefit remained available for services already applied for and subsequently approved. Case-Laws Service Tax Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347749