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Refund Denied for SEZ Services Due to Non-Compliance with Condition 1(c) of Notification No. 09/2009-ST.

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Full Text of the Document

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....Refund of duty paid - services wholly consumed within SEZ - non compliance of condition 1(c) of notification no. 09/2009-ST - as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted....