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SEZ Unit's Service Tax Refund Rightfully Approved; No Breach of Notification Conditions Found in DTA Supply Case.

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....Refund of service tax paid - SEZ unit - appellant does not have DTA, they have only made supply to a DTA unit and therefore there is no violation of the conditions of the Notification - the rejection of refund claim is wrong and not sustainable in law.....

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SEZ Unit's Service Tax Refund Rightfully Approved; No Breach of Notification Conditions Found in DTA Supply Case.