Refund Denied for SEZ Unit Services; Lack of Explanation from Appellate Authority on Notification No. 17/2009 ST Compliance.

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....Denial of Refund claim - Exemption claim - services availed by SEZ unit - Since the appellant had paid the duty, no reasoning has been given by the first appellate authority as to why refund under Notification No. 17/2009 ST, as amended, will not be admissible - AT....