https://www.taxtmi.com/caselaws?id=384559 The HC ruled that SEZ units are entitled to exemptions under section 26(1)(e) of the SEZ Act, 2005 based solely on compliance with SEZ Rules, 2006, particularly rule 22. The court held that exemptions under the SEZ Act are not subject to conditions from other enactments like the Finance Act, 1994, including Forms A1 and A2 requirements. The Board of Approval's refusal to grant exemptions based on retrospective effect of forms was invalid. Sub-rule (5) of rule 47 only applies to refund and demand issues, not exemption grants. The petition was allowed. en-us Thu, 27 Dec 2018 00:00:00 +0530 Fri, 30 May 2025 10:36:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384559 The HC ruled that SEZ units are entitled to exemptions under section 26(1)(e) of the SEZ Act, 2005 based solely on compliance with SEZ Rules, 2006, particularly rule 22. The court held that exemptions under the SEZ Act are not subject to conditions from other enactments like the Finance Act, 1994, including Forms A1 and A2 requirements. The Board of Approval's refusal to grant exemptions based on retrospective effect of forms was invalid. Sub-rule (5) of rule 47 only applies to refund and demand issues, not exemption grants. The petition was allowed. Case-Laws Service Tax Thu, 27 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384559