https://www.taxtmi.com/caselaws?id=442514 The SEZ Act, 2005 and SEZ Rules, 2006 grant exemption from service tax on taxable services used for authorised operations in an SEZ, and their overriding effect means inconsistent refund notification conditions or limitation periods under the Finance Act, 1994 cannot defeat that statutory benefit. The text also notes that refund entitlement may still require factual verification of invoices, bank statements, and supporting records, so claims may be remanded for limited re-examination where genuineness has not been finally tested. en-us Thu, 31 Aug 2023 00:00:00 +0530 Mon, 04 Sep 2023 08:25:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442514 The SEZ Act, 2005 and SEZ Rules, 2006 grant exemption from service tax on taxable services used for authorised operations in an SEZ, and their overriding effect means inconsistent refund notification conditions or limitation periods under the Finance Act, 1994 cannot defeat that statutory benefit. The text also notes that refund entitlement may still require factual verification of invoices, bank statements, and supporting records, so claims may be remanded for limited re-examination where genuineness has not been finally tested. Case-Laws Service Tax Thu, 31 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442514