https://www.taxtmi.com/highlights?id=39308 Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT en-us Tue, 08 May 2018 08:04:20 +0530 Tue, 08 May 2018 08:04:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39308 Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT Highlights Service Tax Tue, 08 May 2018 08:04:20 +0530 https://www.taxtmi.com/highlights?id=39308