https://www.taxtmi.com/caselaws?id=367544 The Tribunal found in favor of the appellants, remanding the case to the original authority to decide the refund claims within three months. The Commissioner(Appeals) was deemed to have violated the principles of natural justice by not providing a hearing opportunity, and incorrectly applying notifications other than Notification No.12/2013-ST for SEZ units. Emphasizing the overriding nature of the SEZ Act and the need for a liberal approach in condoning delays for SEZ units, the Tribunal allowed all appeals through remand. en-us Mon, 17 Sep 2018 00:00:00 +0530 Sat, 22 Sep 2018 17:06:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367544 The Tribunal found in favor of the appellants, remanding the case to the original authority to decide the refund claims within three months. The Commissioner(Appeals) was deemed to have violated the principles of natural justice by not providing a hearing opportunity, and incorrectly applying notifications other than Notification No.12/2013-ST for SEZ units. Emphasizing the overriding nature of the SEZ Act and the need for a liberal approach in condoning delays for SEZ units, the Tribunal allowed all appeals through remand. Case-Laws Service Tax Mon, 17 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367544