https://www.taxtmi.com/caselaws?id=294643 The Appellate Tribunal CESTAT Mumbai allowed the appeal in the case concerning the rejection of a refund claim by M/s Manjari Stud Farm Pvt Ltd. The Tribunal held that the appellant, approved as a 'developer' under the Special Economic Zones Act, was entitled to exemptions from duties and taxes for services procured for authorized operations. It emphasized the importance of substantial compliance and set aside the rejection of the refund claim, highlighting the need to uphold statutory entitlements under the SEZ Act and ensuring that procedural requirements do not impede legitimate claims for exemptions and refunds in SEZ contexts. en-us Fri, 12 Jul 2019 00:00:00 +0530 Mon, 26 Apr 2021 10:16:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=294643 The Appellate Tribunal CESTAT Mumbai allowed the appeal in the case concerning the rejection of a refund claim by M/s Manjari Stud Farm Pvt Ltd. The Tribunal held that the appellant, approved as a 'developer' under the Special Economic Zones Act, was entitled to exemptions from duties and taxes for services procured for authorized operations. It emphasized the importance of substantial compliance and set aside the rejection of the refund claim, highlighting the need to uphold statutory entitlements under the SEZ Act and ensuring that procedural requirements do not impede legitimate claims for exemptions and refunds in SEZ contexts. Case-Laws Service Tax Fri, 12 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=294643