https://www.taxtmi.com/caselaws?id=391786 The appellate tribunal allowed the appeal of a SEZ unit whose refund claim for Service Tax was rejected due to technical discrepancies in invoices and lack of proper documents. The tribunal held that the substantive benefit of refund should not be denied based on minor technical issues, emphasizing the government's policy of exempting or refunding input tax for SEZ units. The tribunal granted the refund to the SEZ unit, noting that the payment of tax was undisputed, and the SEZ unit was eligible for the refund under the SEZ Act, 2005. en-us Tue, 04 Feb 2020 00:00:00 +0530 Mon, 15 Feb 2021 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=391786 The appellate tribunal allowed the appeal of a SEZ unit whose refund claim for Service Tax was rejected due to technical discrepancies in invoices and lack of proper documents. The tribunal held that the substantive benefit of refund should not be denied based on minor technical issues, emphasizing the government's policy of exempting or refunding input tax for SEZ units. The tribunal granted the refund to the SEZ unit, noting that the payment of tax was undisputed, and the SEZ unit was eligible for the refund under the SEZ Act, 2005. Case-Laws Service Tax Tue, 04 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=391786