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    <title>2019 (2) TMI 873 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants for approved services, rejecting the refund for unapproved services like Event Management and Photography. The impugned order was set aside based on the subsequent approvals by the Unit Approval Committee (UAC) for most services, except the two unapproved ones. The Tribunal determined that UAC approval was crucial for refund eligibility, aligning with the legal interpretation of the SEZ Act and relevant Notifications.</description>
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      <link>https://www.taxtmi.com/caselaws?id=375246</link>
      <description>The Tribunal allowed the appeals in favor of the appellants for approved services, rejecting the refund for unapproved services like Event Management and Photography. The impugned order was set aside based on the subsequent approvals by the Unit Approval Committee (UAC) for most services, except the two unapproved ones. The Tribunal determined that UAC approval was crucial for refund eligibility, aligning with the legal interpretation of the SEZ Act and relevant Notifications.</description>
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