https://www.taxtmi.com/caselaws?id=753481 Refund claims filed by a Special Economic Zone unit under the SEZ service tax exemption framework were treated as covered by an earlier remand order in the assessee's own case. Because the same notification regime and similar departmental objections had already led to reconsideration for a subsequent period, the Tribunal held that the present claims should also go back to the original authority for fresh examination. The dispute was therefore not finally determined on entitlement and was remanded for de novo decision within the time directed. en-us Mon, 27 May 2024 00:00:00 +0530 Mon, 03 Jun 2024 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753481 Refund claims filed by a Special Economic Zone unit under the SEZ service tax exemption framework were treated as covered by an earlier remand order in the assessee's own case. Because the same notification regime and similar departmental objections had already led to reconsideration for a subsequent period, the Tribunal held that the present claims should also go back to the original authority for fresh examination. The dispute was therefore not finally determined on entitlement and was remanded for de novo decision within the time directed. Case-Laws Service Tax Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753481