https://www.taxtmi.com/highlights?id=68929 Refund - Period of limitation - Considering the beneficial object of establishing the SEZ tax free, without any burden of duties, the procedural lapse, if any, cannot be the basis to deny the refund to the appellant. The exemption is intended to be absolute is further evident from para 3 (II) of the Notification which provides for ab-initio exemption. - AT en-us Mon, 27 Mar 2023 09:08:26 +0530 Mon, 27 Mar 2023 09:08:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=68929 Refund - Period of limitation - Considering the beneficial object of establishing the SEZ tax free, without any burden of duties, the procedural lapse, if any, cannot be the basis to deny the refund to the appellant. The exemption is intended to be absolute is further evident from para 3 (II) of the Notification which provides for ab-initio exemption. - AT Highlights Central Excise Mon, 27 Mar 2023 09:08:26 +0530 https://www.taxtmi.com/highlights?id=68929