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2010 (6) TMI 543 - BEFORE THE COMMISSIONER OF CENTRAL EXCISE (APPEALSRefund - Banking and Other Financial Services - the provisions of the SEZ Act, have an overriding effect over the provisions of all other enactments, and by virtue of this provision, the wider exemption available under Section 26(1)(e) ought to have been granted to them - Notification No. 4/2004-S.T., dated 31-3-04 had been amended by Notification No. 09/2009-S.T., dated 3-3-2009, cited by the Appellant, exempting taxable services whether or not the said taxable services are provided inside the Special Economic Zone, from the whole of the service tax leviable thereon under Section 66 of the said Finance Act - The Appellant therefore is neither eligible for the benefit of the exemption under the said Notification No. 4/2004-S.T., dated 31-3-04, nor the amending Notification No. 09/2009-S.T., dated 3-3-2009, as further amended, and therefore, not eligible for the refund of service tax paid by them to NSDL - Appeal is rejected
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