https://www.taxtmi.com/caselaws?id=792794 Reversal of CENVAT credit before filing the refund claim was treated as equivalent to non-availment, so the assessee was not disentitled to refund under Notification No. 12/2013-ST. The rejection based on alleged credit availment was therefore unsustainable and was set aside. For SEZ refunds, services used for authorised operations under the Special Economic Zones Act, 2005 could not be denied merely because they were omitted from the Unit Approval Committee list, where they formed part of the Development Commissioner's default list. The special SEZ law prevailed over inconsistent procedural conditions in the general notification, and the refund rejection was set aside. en-us Tue, 10 Mar 2026 00:00:00 +0530 Wed, 03 Jun 2026 12:38:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792794 Reversal of CENVAT credit before filing the refund claim was treated as equivalent to non-availment, so the assessee was not disentitled to refund under Notification No. 12/2013-ST. The rejection based on alleged credit availment was therefore unsustainable and was set aside. For SEZ refunds, services used for authorised operations under the Special Economic Zones Act, 2005 could not be denied merely because they were omitted from the Unit Approval Committee list, where they formed part of the Development Commissioner's default list. The special SEZ law prevailed over inconsistent procedural conditions in the general notification, and the refund rejection was set aside. Case-Laws Service Tax Tue, 10 Mar 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792794