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2017 (9) TMI 888 - AT - Service TaxSEZ unit - refund claim - denial on the ground that the services received by the appellants were wholly consumed within the SEZ - Held that: - From the plain reading of clause (c) of the N/N. 9/2009-ST, it is clear that the exemption by way of refund is not available to the services consumed wholly within the Special Economic Zone however as per the first para of the notification all the services provided in relation to authorized operations in a SEZ and received by SEZ unit are exempted therefore the services received by the appellant even though consumed wholly within the SEZ are exempted per se. In the facts of the present case there is no dispute that the service tax was paid on such services which are otherwise exempted. Therefore the appellant is entitled for the refund but not under N/N. 9/2009-ST but under Section 11B of the CEA, 1944 - the adjudicating authority directed to process the refund claim of the appellant under the provisions of Section 11B of the Act - appeal allowed by way of remand.
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