https://www.taxtmi.com/caselaws?id=355301 A refund claim by an SEZ unit under Notification No. 9/2009-S.T. was rejected only as time-barred, but the Tribunal held that the claim required fresh consideration in light of earlier decisions on similar SEZ refund claims. It noted that such claims had been viewed liberally because the exemption was effectively available through refund, and the original order had not examined the matter on that basis. The impugned order was set aside and the matter remanded to the Original Adjudicating Authority for de novo consideration after hearing the appellant. en-us Tue, 02 Jan 2018 00:00:00 +0530 Tue, 13 Feb 2018 06:17:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355301 A refund claim by an SEZ unit under Notification No. 9/2009-S.T. was rejected only as time-barred, but the Tribunal held that the claim required fresh consideration in light of earlier decisions on similar SEZ refund claims. It noted that such claims had been viewed liberally because the exemption was effectively available through refund, and the original order had not examined the matter on that basis. The impugned order was set aside and the matter remanded to the Original Adjudicating Authority for de novo consideration after hearing the appellant. Case-Laws Service Tax Tue, 02 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355301