https://www.taxtmi.com/caselaws?id=369008 The Tribunal allowed the appeal, ruling in favor of the appellant. The refund claim for services provided to a SEZ developer was accepted as the Co-developer approval was found effective retrospectively, exempting the services from service tax. Additionally, the appellant was not deemed to have unjustly enriched themselves as they did not pass on the tax burden to the service recipient, supported by evidence of non-recovery and pending balance sheet verification. The Tribunal emphasized the importance of proper verification before sanctioning refund claims. en-us Thu, 11 Oct 2018 00:00:00 +0530 Fri, 20 Feb 2026 17:19:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369008 The Tribunal allowed the appeal, ruling in favor of the appellant. The refund claim for services provided to a SEZ developer was accepted as the Co-developer approval was found effective retrospectively, exempting the services from service tax. Additionally, the appellant was not deemed to have unjustly enriched themselves as they did not pass on the tax burden to the service recipient, supported by evidence of non-recovery and pending balance sheet verification. The Tribunal emphasized the importance of proper verification before sanctioning refund claims. Case-Laws Service Tax Thu, 11 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369008