https://www.taxtmi.com/caselaws?id=391785 The Tribunal allowed the appeals, setting aside the rejection of refund claims under the SEZ Act. It held that SEZ units are exempt from service tax for services used in authorized operations, emphasizing the Act's overriding effect over other laws. Refunds were granted for services not on the default list but used for authorized operations, invoices were found to have been submitted, and time-barred claims were accepted within the specified limit. The decision reaffirmed the SEZ Act's intent to provide fiscal benefits to SEZ units, emphasizing that procedural lapses should not be a basis for rejection of refund claims. en-us Fri, 31 Jan 2020 00:00:00 +0530 Fri, 07 Feb 2020 10:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391785 The Tribunal allowed the appeals, setting aside the rejection of refund claims under the SEZ Act. It held that SEZ units are exempt from service tax for services used in authorized operations, emphasizing the Act's overriding effect over other laws. Refunds were granted for services not on the default list but used for authorized operations, invoices were found to have been submitted, and time-barred claims were accepted within the specified limit. The decision reaffirmed the SEZ Act's intent to provide fiscal benefits to SEZ units, emphasizing that procedural lapses should not be a basis for rejection of refund claims. Case-Laws Service Tax Fri, 31 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391785