https://www.taxtmi.com/caselaws?id=373015 The Tribunal ruled in favor of the appellant, holding that the SEZ Act provisions override other laws. The rejection of the refund claim based on non-approval of services by the Unit Approval Committee was deemed procedurally incorrect. The Tribunal set aside the order, allowing the appeal and granting relief to the appellant. The judgment emphasizes the significance of legal interpretation and adherence to precedents in resolving disputes concerning SEZ benefits and refund claims. en-us Mon, 31 Dec 2018 00:00:00 +0530 Sat, 05 Jan 2019 07:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373015 The Tribunal ruled in favor of the appellant, holding that the SEZ Act provisions override other laws. The rejection of the refund claim based on non-approval of services by the Unit Approval Committee was deemed procedurally incorrect. The Tribunal set aside the order, allowing the appeal and granting relief to the appellant. The judgment emphasizes the significance of legal interpretation and adherence to precedents in resolving disputes concerning SEZ benefits and refund claims. Case-Laws Service Tax Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373015