https://www.taxtmi.com/caselaws?id=794484 Service tax paid on input services used for authorised operations in a Special Economic Zone was refundable because the Special Economic Zones Act, 2005 prevails over the Finance Act, 1994 and the refund notification. The notification's one-year filing limit could not defeat the substantive exemption where the levy itself was displaced for authorised SEZ operations. Amounts collected as service tax in that setting were treated as unsustainable, so rejection of the refund claim on limitation grounds was held untenable. en-us Wed, 24 Jun 2026 00:00:00 +0530 Tue, 07 Jul 2026 08:39:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794484 Service tax paid on input services used for authorised operations in a Special Economic Zone was refundable because the Special Economic Zones Act, 2005 prevails over the Finance Act, 1994 and the refund notification. The notification's one-year filing limit could not defeat the substantive exemption where the levy itself was displaced for authorised SEZ operations. Amounts collected as service tax in that setting were treated as unsustainable, so rejection of the refund claim on limitation grounds was held untenable. Case-Laws Service Tax Wed, 24 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794484