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2016 (7) TMI 235 - AT - Service TaxClaim of refund - refund claim was not accompanied by Form A-1 as provided in Notification No-17/2011 ST dated 01-03-2011 - service tax paid on purchase of software license meant for the authorized operations in their SEZ unit - Held that:- The appellant has DTA operation also and if they file such declaration it would be a false declaration. The contention of the appellant that they are not required to file Form A-1 declaration as per the notification and that they may not be forced to file a declaration which is not applicable to them is not without force . The conditions mentioned in clause (f) (i) and (h) of the notification goes to show that Form A-1 is not to be furnished invariably in all refund application. It has to be furnished wherever applicable i.e when the applicant is carrying exclusively SEZ operations. The finding in the impugned order that appellant has to furnish Form A-1 is not legal or proper. This finding in the impugned order is set aside. - the appeal is allowed by way of remand with the findings made in regard to the requirement to file Form A-1. - Decided in favor of assessee.
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