https://www.taxtmi.com/caselaws?id=791596 Service tax paid on services used for authorised operations in a Special Economic Zone was held refundable where the tax burden had already been borne and the claim was otherwise within limitation. The Tribunal reasoned that the exemption notification for services used in relation to authorised operations did not prevent refund merely because the services were wholly consumed within the SEZ or because the claim was made under the notification framework. It also relied on the SEZ regime's treatment of such supplies as exports and the overriding effect of the SEZ Act to recognise that a broader refund remedy remained available under the general refund provision. Rejection of the refund claims was therefore unsustainable. en-us Fri, 13 Feb 2026 00:00:00 +0530 Thu, 14 May 2026 09:01:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791596 Service tax paid on services used for authorised operations in a Special Economic Zone was held refundable where the tax burden had already been borne and the claim was otherwise within limitation. The Tribunal reasoned that the exemption notification for services used in relation to authorised operations did not prevent refund merely because the services were wholly consumed within the SEZ or because the claim was made under the notification framework. It also relied on the SEZ regime's treatment of such supplies as exports and the overriding effect of the SEZ Act to recognise that a broader refund remedy remained available under the general refund provision. Rejection of the refund claims was therefore unsustainable. Case-Laws Service Tax Fri, 13 Feb 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791596