https://www.taxtmi.com/caselaws?id=798267 Service tax exemption for services used in authorised Special Economic Zone operations arises substantively under Section 26(1)(e) of the Special Economic Zones Act, 2005. Section 51 gives that entitlement overriding effect over inconsistent provisions. The six-month refund-claim limit in Notification No. 9/2009-ST is procedural and cannot wholly defeat an undisputed statutory exemption where authorised use and substantive eligibility are established. Authorities on refunds deriving solely from notifications are distinguishable. Refund should therefore not be rejected solely because the claim was filed after the prescribed six-month period. en-us Tue, 01 Sep 2026 00:00:00 +0530 Fri, 04 Sep 2026 08:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=798267 Service tax exemption for services used in authorised Special Economic Zone operations arises substantively under Section 26(1)(e) of the Special Economic Zones Act, 2005. Section 51 gives that entitlement overriding effect over inconsistent provisions. The six-month refund-claim limit in Notification No. 9/2009-ST is procedural and cannot wholly defeat an undisputed statutory exemption where authorised use and substantive eligibility are established. Authorities on refunds deriving solely from notifications are distinguishable. Refund should therefore not be rejected solely because the claim was filed after the prescribed six-month period. Case-Laws Service Tax Tue, 01 Sep 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=798267