SEZ Unit Refund Claims Valid Without SEZ Committee Approval for Input Services, Per Notification No. 15/2009-ST.

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....Refund claim - SEZ unit - requirement of approval from the committee of SEZ - due to non approval of input services refund cannot be rejected under Notification No. 15/2009 –ST dated 20.05.2009. Accordingly, the refund is not liable to be rejected on this ground. - AT....