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2012 (5) TMI 289 - AT - Service TaxRefund claim of service tax - Notification No. 09/2009-S.T dated 03.03.2009 - appellant is SEZ status holder for generation of electrical energy - held that:- the only requirement for claiming refund is that service tax on the services should have been paid on or after 03.03.2009. It is immaterial when the services had been rendered. In other words, even if the services were rendered prior to 03.03.2009 but the recipient has paid the service tax on or after 3.3.2009, he can avail service tax refund as provided for in the Notification. Therefore, the argument of the department that the service tax refund will be available only for the services rendered on or after 03.03.2009 does not appear to have any legal basis. - Decided in favor of assessee. Services outside SEZ unit - held that:- any service rendered to a SEZ unit in an export and, therefore, the procedure prescribed by the Board in Circular dated 19.01.2010 in respect of exports can be reasonably applied to the case under consideration and there is nothing wrong in the Assistant Collector adopting the same procedure. In any case, it is an internal matter of the department how they should verify the eligibility to the refund claim. In the instant case, the refund sanctioning authority has directed the appellant to produce the C.A certificate and on that basis he has sanctioned the refund. The appellant herein cannot be faulted for following the procedure directed by the refund sanctioning authority. - Decided in favor of assessee.
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