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2013 (7) TMI 590 - CESTAT NEW DELHIRefund claim – assessee claimed that as per Section 26(e) of SEZ Act r.w. Rule 31 of SEZ Rule, no service tax is leviable in relation to authorized operations in SEZ - under Notification 4/2004 services provided by service provider consumed in SEZ by a Developer or units are exempt from Service Tax - Notification 9/2009 prescribes certain conditions to be fulfilled for claiming the refund - there was no evidence on record about fulfillment of these conditions – court did not accept the contention of the assessee - appellant did not claim refund under Notification 9/2009 as evident from refund application. Limitaition of time barred - no refund procedure is prescribed in Notification 4/2004 - assessee can file a refund claim u/s 11B of Central Excise Act - refund is filed after one year thus the claim is clearly time barred - which is made applicable to Service Tax by virtue of Section 83 – claim of the appellants is required to be examined under provision of Section 11B of the Act – appeal decided against assessee.
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