https://www.taxtmi.com/caselaws?id=779821 CESTAT (HYD)-AT allowed the appeal and remanded the matter to the original adjudicating authority to re-examine the refund claim on merit under the SEZ Act and Rules. The tribunal followed the HC and SC rulings that SEZ exemptions must be determined under the SEZ statute and rules, not Finance Act notifications, and that refunds paid erroneously for services eligible for authorised operations must be returned. The adjudicator must decide proper service classification (e.g., MCS), verify Unit Approval Committee approval for authorised operations, and then adjudicate refund admissibility accordingly. en-us Fri, 10 Oct 2025 00:00:00 +0530 Tue, 14 Oct 2025 09:39:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779821 CESTAT (HYD)-AT allowed the appeal and remanded the matter to the original adjudicating authority to re-examine the refund claim on merit under the SEZ Act and Rules. The tribunal followed the HC and SC rulings that SEZ exemptions must be determined under the SEZ statute and rules, not Finance Act notifications, and that refunds paid erroneously for services eligible for authorised operations must be returned. The adjudicator must decide proper service classification (e.g., MCS), verify Unit Approval Committee approval for authorised operations, and then adjudicate refund admissibility accordingly. Case-Laws Service Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779821