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2022 (1) TMI 972 - CESTAT NEW DELHIRefund of Service Tax - SEZ unit - refund of service tax paid on lease premium charges paid - one time claim of refund instead of claiming on quarterly basis - HELD THAT:- The appellant – assessee have rightly been sanctioned the refund claim by the Commissioner (Appeals) as lease premium have been paid for acquiring the lease of the premises in the Special Economic Zone, which is essential for carrying of the business activity of the appellant – assessee. It is further found that levy of service tax is exempt under the provision of the SEZ Act. Only the procedure for exemption is provided by way of refund. In this view of the matter, it is held that the Commissioner (Appeals) have erred in concluding that the amount of refund is disbursable on quarterly basis - the impugned order-in-appeal modified to the effect that the whole amount of eligible refund shall be disbursed in one go to the appellant – assessee with interest under Section 11BB as per Rules - appeal allowed - decided in favor of appellant-assessee.
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