https://www.taxtmi.com/caselaws?id=371120 The tribunal allowed all appeals and set aside the rejection of refund claims for services used in SEZ authorized operations. It emphasized the nexus certification by the Approval Committee and the eligibility for refund under Section 11B of the Central Excise Act. The tribunal found the first appellate authority's reasons illogical and contrary to the law, granting full consequential benefits to the appellant. en-us Tue, 23 Oct 2018 00:00:00 +0530 Thu, 29 Nov 2018 07:55:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371120 The tribunal allowed all appeals and set aside the rejection of refund claims for services used in SEZ authorized operations. It emphasized the nexus certification by the Approval Committee and the eligibility for refund under Section 11B of the Central Excise Act. The tribunal found the first appellate authority's reasons illogical and contrary to the law, granting full consequential benefits to the appellant. Case-Laws Service Tax Tue, 23 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371120