https://www.taxtmi.com/caselaws?id=365489 The Tribunal allowed the appeal, directing the sanctioning authority to process the refund claim under Section 11B of the Central Excise Act. Despite services being consumed within the SEZ, the appellant was entitled to a refund under legislative immunity provided by the Special Economic Zones Act, 2005. The Tribunal emphasized that procedural notifications cannot override the immunity to service tax under the SEZ Act. The judgment supported the refund entitlement based on the interpretation of relevant notifications and legislative provisions. en-us Fri, 17 Aug 2018 00:00:00 +0530 Sat, 18 Aug 2018 09:25:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365489 The Tribunal allowed the appeal, directing the sanctioning authority to process the refund claim under Section 11B of the Central Excise Act. Despite services being consumed within the SEZ, the appellant was entitled to a refund under legislative immunity provided by the Special Economic Zones Act, 2005. The Tribunal emphasized that procedural notifications cannot override the immunity to service tax under the SEZ Act. The judgment supported the refund entitlement based on the interpretation of relevant notifications and legislative provisions. Case-Laws Service Tax Fri, 17 Aug 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365489