https://www.taxtmi.com/caselaws?id=788618 Refund under Notification No. 12/2013-ST is available for services received by an SEZ unit and used for authorised operations where the services are specified and service tax has been paid. The decisive conditions are compliance with the notification's own requirements, not exact correspondence between the refund claim's description and the wording in the approval list. A refund cannot be denied merely because employee insurance services are not described in the same nomenclature as general insurance in the approval list, where the services were actually used for authorised operations. Reliance on the Cenvat Credit Rules to refuse refund is misplaced in such cases. The rejection of refund was set aside and relief followed. en-us Wed, 25 Mar 2026 00:00:00 +0530 Wed, 25 Mar 2026 17:03:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=788618 Refund under Notification No. 12/2013-ST is available for services received by an SEZ unit and used for authorised operations where the services are specified and service tax has been paid. The decisive conditions are compliance with the notification's own requirements, not exact correspondence between the refund claim's description and the wording in the approval list. A refund cannot be denied merely because employee insurance services are not described in the same nomenclature as general insurance in the approval list, where the services were actually used for authorised operations. Reliance on the Cenvat Credit Rules to refuse refund is misplaced in such cases. The rejection of refund was set aside and relief followed. Case-Laws Service Tax Wed, 25 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=788618