https://www.taxtmi.com/caselaws?id=791305 Service tax refund for services used in authorised operations in a Special Economic Zone could not be denied merely because the assessee had not obtained prior approval of the specified service list or filed Form A-1, where the Department did not dispute actual receipt of the services for authorised SEZ operations. The substantive exemption under the Special Economic Zone Act prevailed over procedural conditions in the notification, and the refund was therefore admissible. Interest on the delayed refund was also payable under the statutory refund interest provision once three months had expired from receipt of the refund application, and it was not postponed until the refund or appellate order was issued. en-us Tue, 07 Apr 2026 00:00:00 +0530 Sat, 09 May 2026 07:13:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791305 Service tax refund for services used in authorised operations in a Special Economic Zone could not be denied merely because the assessee had not obtained prior approval of the specified service list or filed Form A-1, where the Department did not dispute actual receipt of the services for authorised SEZ operations. The substantive exemption under the Special Economic Zone Act prevailed over procedural conditions in the notification, and the refund was therefore admissible. Interest on the delayed refund was also payable under the statutory refund interest provision once three months had expired from receipt of the refund application, and it was not postponed until the refund or appellate order was issued. Case-Laws Service Tax Tue, 07 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791305