https://www.taxtmi.com/caselaws?id=314395 Refund of service tax paid on services wholly used for authorised operations in a Special Economic Zone cannot be denied on the basis of the shorter limitation in Notification No. 09/2009-S.T. The SEZ Act, 2005, read with the SEZ Rules, grants exemption for such authorised supplies, and its overriding effect under section 51 prevails over inconsistent notification-based restrictions. Where tax was paid on services consumed entirely within the SEZ, the payment is treated as tax not payable, so refund is governed by section 83 of the Finance Act, 1994 read with section 11B of the Central Excise Act, 1944. The claim was within that statutory period and the limitation-based rejection was unsustainable. en-us Wed, 06 Mar 2024 00:00:00 +0530 Wed, 05 Jun 2024 20:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=314395 Refund of service tax paid on services wholly used for authorised operations in a Special Economic Zone cannot be denied on the basis of the shorter limitation in Notification No. 09/2009-S.T. The SEZ Act, 2005, read with the SEZ Rules, grants exemption for such authorised supplies, and its overriding effect under section 51 prevails over inconsistent notification-based restrictions. Where tax was paid on services consumed entirely within the SEZ, the payment is treated as tax not payable, so refund is governed by section 83 of the Finance Act, 1994 read with section 11B of the Central Excise Act, 1944. The claim was within that statutory period and the limitation-based rejection was unsustainable. Case-Laws Service Tax Wed, 06 Mar 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=314395