https://www.taxtmi.com/caselaws?id=794271 The SEZ exemption regime under Section 26 of the Special Economic Zones Act, 2005, read with Rule 22 of the SEZ Rules, governs refund eligibility for service tax paid on input services used for authorised operations, and Section 51 gives that regime overriding effect. General exemption notifications issued under the Finance Act, 1994 cannot impose additional restrictive conditions inconsistent with the SEZ framework. Accordingly, the one-year limitation in Notifications No. 40/2012-ST and 12/2013-ST does not control SEZ refund claims, and rejection of such a claim solely on limitation is unsustainable. en-us Wed, 01 Jul 2026 00:00:00 +0530 Fri, 03 Jul 2026 08:49:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794271 The SEZ exemption regime under Section 26 of the Special Economic Zones Act, 2005, read with Rule 22 of the SEZ Rules, governs refund eligibility for service tax paid on input services used for authorised operations, and Section 51 gives that regime overriding effect. General exemption notifications issued under the Finance Act, 1994 cannot impose additional restrictive conditions inconsistent with the SEZ framework. Accordingly, the one-year limitation in Notifications No. 40/2012-ST and 12/2013-ST does not control SEZ refund claims, and rejection of such a claim solely on limitation is unsustainable. Case-Laws Service Tax Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794271