https://www.taxtmi.com/caselaws?id=435736 The Tribunal allowed the refund claims for service tax paid on input services by an SEZ unit, emphasizing a liberal interpretation of the SEZ Act and related notifications to promote benefits for SEZ units. The Tribunal held that the time limit for filing refund claims should be calculated from the date of the ISD invoice, not the date of payment by the SEZ unit. Additionally, the Tribunal condoned the delay in filing the refund claims, highlighting the aim of the SEZ Act to provide a tax-free environment for SEZ units. The appeal was allowed, and the order was pronounced on 23rd March 2023. en-us Thu, 23 Mar 2023 00:00:00 +0530 Sat, 25 Mar 2023 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435736 The Tribunal allowed the refund claims for service tax paid on input services by an SEZ unit, emphasizing a liberal interpretation of the SEZ Act and related notifications to promote benefits for SEZ units. The Tribunal held that the time limit for filing refund claims should be calculated from the date of the ISD invoice, not the date of payment by the SEZ unit. Additionally, the Tribunal condoned the delay in filing the refund claims, highlighting the aim of the SEZ Act to provide a tax-free environment for SEZ units. The appeal was allowed, and the order was pronounced on 23rd March 2023. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435736