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2014 (5) TMI 100 - HC - Service TaxDenial of refund claim - Whether the Hon’ble CESTAT, WZB, Ahmedabad is right in holding that the services in dispute were used in the authorized operations by a unit situated in SEZ, even though the “authorized operations” as mentioned in the Letter of Approval of Development Commissioner, KASEZ meant “manufacturing” and in its letter dated 2/7/2010 Dy.Collector, KASEZ had asked the said assessee to commence commercial production during the validity period i.e. 28/6/2012 which shows that authorized operations were not started by the said assessee during the currency of the period in issue - Held that:- Considering the facts and decision of this Court in the case of Cadila Healthcare Ltd. (2013 (1) TMI 304 - GUJARAT HIGH COURT), no error has been committed by the learned tribunal in holding that the respondent shall be entitled to refund as claimed. No question of law much less any substantial question of law arise in the present appeal - Decided against Revenue.
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