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2015 (5) TMI 453 - AT - Service TaxDenial of refund claim - SEZ unit - Notification 17/2011-ST dated 01/03/2011 - Rejection has been made only on the ground that the approval committee of the concerned SEZ issued the certificate on 09/12/2011 - Held that:- There is no dispute that the input services on which refund has been claimed has been used in the export of services. There is also no dispute that the appellant applied for approval to the competent authority well before they undertook the transaction of the export. Merely because there was a delay in grant of approval, that cannot take away the right accrued to the appellant for exemption from service tax in respect of the input services. The ratio of the decision in the case of Global Wool Alliance Pvt. Ltd. (2011 (2) TMI 637 - CESTAT, MUMBAI) squarely applied to the facts of the present case. - appellant is rightly entitled for the benefit of refund under Notification 17/2011-ST dated 01/03/2011 - Decided in favour of assessee.
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