SEZ Unit Refund Claim Denied Without Development Commissioner's Approval for Cenvat Credit Under Notification No. 40/2012-S.T.

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....Refund claim - Notification No. 40/2012-S.T. - SEZ unit - in the absence of any permission from the Development Commissioner to use said services, the discharging the service tax liability, would not automatically entail availment of Cenvat credit - AT....