Refund Eligibility for SEZ Services: Section 11B Claim Valid Despite Notification 09/2009-ST Filing.

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....Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - If the appellant is eligible for refund u/s 11B, then the same cannot be denied on the ground that the claim was made under Notification No. 09/2009-ST - AT....