https://www.taxtmi.com/caselaws?id=349349 The Tribunal ruled in favor of the appellant, a company operating in Special Economic Zones (SEZs), regarding refund claims under the SEZ Act, 2005 and relevant Service Tax Notifications. The Tribunal held that SEZ units are entitled to refunds for taxes paid, emphasizing the overriding effect of SEZ Act provisions over other laws. The decision highlighted the importance of substantive rights granted by the SEZ Act and ensured that procedural amendments do not diminish these entitlements. The Tribunal allowed the appeals, granting the appellant the refund claims sought. en-us Fri, 01 Sep 2017 00:00:00 +0530 Thu, 12 Oct 2017 08:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349349 The Tribunal ruled in favor of the appellant, a company operating in Special Economic Zones (SEZs), regarding refund claims under the SEZ Act, 2005 and relevant Service Tax Notifications. The Tribunal held that SEZ units are entitled to refunds for taxes paid, emphasizing the overriding effect of SEZ Act provisions over other laws. The decision highlighted the importance of substantive rights granted by the SEZ Act and ensured that procedural amendments do not diminish these entitlements. The Tribunal allowed the appeals, granting the appellant the refund claims sought. Case-Laws Service Tax Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349349