https://www.taxtmi.com/caselaws?id=432076 The Tribunal allowed the appeals, remanding the case for a determination on the issue of time bar. It held that the rejection of refunds due to non-approval of input services in SEZ under Notification No. 15/2009-ST was not justified. Emphasizing that procedural requirements should not hinder legitimate refund claims, the Tribunal directed processing the refund claim under Section 11B of the Central Excise Act, 1944, as the services were consumed within the SEZ and exempted. en-us Fri, 23 Dec 2022 00:00:00 +0530 Wed, 28 Dec 2022 08:19:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432076 The Tribunal allowed the appeals, remanding the case for a determination on the issue of time bar. It held that the rejection of refunds due to non-approval of input services in SEZ under Notification No. 15/2009-ST was not justified. Emphasizing that procedural requirements should not hinder legitimate refund claims, the Tribunal directed processing the refund claim under Section 11B of the Central Excise Act, 1944, as the services were consumed within the SEZ and exempted. Case-Laws Service Tax Fri, 23 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432076