2019 (2) TMI 1178

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.... Shri R. Sai Prasanth, Advocate For the Appellant Shri S. Govindarajan, AC (AR) For the Respondent ORDER Per Madhu Mohan Damodhar The appellant are a Special Economic Zone (SEZ) unit. The issue in all these appeals is in relation to authorized operation in SEZ under notification No.9/2009-ST dt. 3.3.2009 as amended. The refund of these impugned amounts have been rejected on the ground....

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....ai- 2013 (29) STR 393 (Tri.-Mum.) (ii) Intas Pharma Ltd. Vs CST Ahmedabad - 2013 (32) STR 543 (Tri.-Ahmd.) (iii) Zydus Technologies Ltd. Vs CST Ahmedabad 2015 (39) STR 657 (Tri.-Ahd.) (iv) Sears IT & Management Services (I) Pvt. Ltd. Vs CCE 2018 (8) GSTL 425 (Tri.-Mum.) Ld. Advocate submits that assessees in such cases are very much entitled to refund under the Notifi....

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....1) of the Act, considered in the light of the overarching provisions of Sections 7 and 26(e) of the 2005 Act, the conclusion appears compelling that neither Notification 9/2009 nor 15/2009 disentitle immunity to Service Tax enjoined by the provisions of the 2005 Act. It therefore appears that Notification Nos. 9/2009 and 15/2009 merely contour the process by which the benefit of exemption/immunity....

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....y the taxable service provider, inadvertently. Considered in the light of this analysis, the substituted provisions, of clause/sub-paragraph 'c' of Notification No. 15/2009 cannot be inferred to have imposed any disability on the recipient of services consumed wholly within the SEZ, from seeking refund of Service Tax remitted on such transactions, by the providers of such services." 4.2 In Zydu....