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    <title>Refund of Tax paid on supply of Service to SEZ</title>
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    <description>Refund of tax on services to a SEZ requires evidence of receipt of services for authorised operations endorsed by SEZ officers. Specified Officers comprise Joint/Deputy/Assistant Commissioners of Customs posted in the SEZ and Authorized Officers include Inspectors, Preventive Officers, Appraisers and Superintendents of Customs posted in the SEZ. For services, an officer endorsed service invoice constitutes the operative evidence of supply to the SEZ for refund eligibility.</description>
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      <description>Refund of tax on services to a SEZ requires evidence of receipt of services for authorised operations endorsed by SEZ officers. Specified Officers comprise Joint/Deputy/Assistant Commissioners of Customs posted in the SEZ and Authorized Officers include Inspectors, Preventive Officers, Appraisers and Superintendents of Customs posted in the SEZ. For services, an officer endorsed service invoice constitutes the operative evidence of supply to the SEZ for refund eligibility.</description>
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