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2017 (10) TMI 504 - AT - Service TaxSEZ Unit - Refund claim - N/N. 9/2009-ST and 15/2009-ST - Held that: - units operating in Special Economic Zones (SEZs) are not to be charged any duties of Central Excise/Customs or other taxes and wherever any such taxes/duties have been paid, they would be entitled to the refund of the same - the appellant is entitled to the subject refund claims as per relevant provisions of the applicable laws/Notifications. The decision in the case of Reliance Industries Ltd. Versus Commissioner of Central Excise, Mumbai-I [2015 (11) TMI 1048 - CESTAT MUMBAI] referred, where it was held that From the notifications of 2009 issued by Department of Revenue, it is clear that the test of utilization of service for authorized operations is left to the wisdom of the Approval Committee and the satisfaction of the jurisdictional Assistant Commissioner regarding its actual utilization. Appeal allowed - decided in favor of appellant.
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