SEZ units can claim Service Tax refunds despite minor invoice errors, supporting government policy to alleviate tax burdens.

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Full Text of the Document

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....SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying substantive benefit of refund available to SEZ unit. It is the policy of the Government to exempt or refund the input tax incurred by the SEZ unit. - AT....