2017 (12) TMI 1028

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....al, Superintendent(AR), For the Respondent ORDER Per: S.S. GARG These four appeals have been filed by the assessee against the common impugned order dt. 29/05/2014 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the refund claims on telephone, internet services and maintenance and repair services, which are wholly consumed within the SEZ. 2. Briefly t....

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....the amount of Rs. 13,626/- out of Rs. 56,693/-. Aggrieved by the Order-in-Original, appellant filed appeal before the Commissioner(Appeals) who also rejected the refund claims and hence the present appeals. 3. The details of the refund claims are given herein below:- Period involved Amount of refund claim Refund sanctioned Refund rejected May 2010 9,406 0 9,406 June, ....

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....ant is a unit in the SEZ and is governed by SEZ Rules and regulations and any service provided to a unit in the SEZ is deemed as export as per the provisions of Section 2(m)(ii) of the SEZ Act, 2005 and as per Rule 31 of the SEZ Rules, 2006. Further the Notification No.9/2009 ST dt. 03/03/2009 was issued to exempt the taxable services specified in clause (105) of the Section 65 of the Finance Act,....