https://www.taxtmi.com/caselaws?id=353687 The Appellate Tribunal partially allowed the appeals challenging the rejection of refund claims under Notification No. 09.2009-ST and 15/2009-ST. The rejection based on time-barred claims was subject to verification of payment and utilization within SEZ premises. The rejection of refund claims for telephone services was overturned as these services were deemed essential for business operations, both internally and externally. The matter was remanded for further verification by the adjudicating authority, emphasizing the importance of thorough assessment of payment, utilization, and eligibility of refund claims. en-us Mon, 06 Nov 2017 00:00:00 +0530 Wed, 10 Jan 2018 08:24:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353687 The Appellate Tribunal partially allowed the appeals challenging the rejection of refund claims under Notification No. 09.2009-ST and 15/2009-ST. The rejection based on time-barred claims was subject to verification of payment and utilization within SEZ premises. The rejection of refund claims for telephone services was overturned as these services were deemed essential for business operations, both internally and externally. The matter was remanded for further verification by the adjudicating authority, emphasizing the importance of thorough assessment of payment, utilization, and eligibility of refund claims. Case-Laws Service Tax Mon, 06 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353687