SEZ units can claim service tax refunds without Unit Approval Committee approval, as per Section 51 of the SEZ Act.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....SEZ Unit - refund of service tax paid - condition of approval from UAC is not a mandatory requirement as per SEZ Act vide Section 51 of the SEZ Act which has an overriding effect over the provisions of any other law.....