2017 (10) TMI 508

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....: Sh. V.J. Sankaram, Advocate For The Respondent : Sh. Nagraj Naik, Deputy Commissioner (AR) [Order per: Sulekha Beevi, C.S.] 1. The above appeal is filed against the rejection of refund claim. 2. On behalf of the appellant, the Ld. Counsel Sh. V.J. Sankaram submitted that the appellant is a Special Economic Zone (SEZ) unit holding service tax registration for providing taxable service....

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....ondition 2(b) of the Notification wherein it is stated that the appellant has to obtain approval of the list of taxable services it is submitted by the Counsel, that the appellant had obtained approval before filing of refund claim and had submitted the refund claim along with such approval letter. He argued that therefore, the rejection of refund claim is without any basis. 3. The Ld. AR Sh. N....