https://www.taxtmi.com/caselaws?id=405353 The Tribunal partially allowed the appeal, upholding the rejection of Rs. 9,841/- for SBC and KKC due to timing of amendments, while granting the refund claims for other services used in SEZ operations. It emphasized that SEZ Act provisions supersede other enactments, ensuring refunds are not denied based on service classification. The Tribunal also condoned the delay in filing time-barred refund claims, recognizing the substantive compliance with conditions. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 29 Oct 2024 11:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=405353 The Tribunal partially allowed the appeal, upholding the rejection of Rs. 9,841/- for SBC and KKC due to timing of amendments, while granting the refund claims for other services used in SEZ operations. It emphasized that SEZ Act provisions supersede other enactments, ensuring refunds are not denied based on service classification. The Tribunal also condoned the delay in filing time-barred refund claims, recognizing the substantive compliance with conditions. Case-Laws Service Tax Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=405353