Refund Entitlement u/s 11B: SEZ Service Tax Paid on Exempt Services Requires Correct Processing Procedure.

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....Refund claim - services consumed within SEZ - there is no dispute that the service tax was paid on such services which are otherwise exempted. Therefore the appellant is entitled for the refund but not under N/N. 9/2009-ST but under Section 11B of the CEA, 1944.....