https://www.taxtmi.com/caselaws?id=764080 CESTAT Allahabad dismissed the Department's appeal regarding refund claims under N/N. 12/2013-ST for services availed by SEZ units. The Tribunal sustained the lower order allowing refunds for services received before approval committee clearance but after claim filing. Following Bombay HC's remand in a similar case, CESTAT held that refund claims cannot be denied solely because approval committee clearance was obtained after service receipt, provided it was before refund claim filing. en-us Fri, 26 Jul 2024 00:00:00 +0530 Wed, 01 Jan 2025 13:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=764080 CESTAT Allahabad dismissed the Department's appeal regarding refund claims under N/N. 12/2013-ST for services availed by SEZ units. The Tribunal sustained the lower order allowing refunds for services received before approval committee clearance but after claim filing. Following Bombay HC's remand in a similar case, CESTAT held that refund claims cannot be denied solely because approval committee clearance was obtained after service receipt, provided it was before refund claim filing. Case-Laws Service Tax Fri, 26 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=764080