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2018 (3) TMI 269 - AT - Service TaxAllowability of exemption for services released by Unit in SEZ - refund claim - Held that: - the issue herein is squarely covered in favour of the appellant by Single Member Bench ruling of this Tribunal in the case of Intas Pharma Ltd Vs. CST [2013 (7) TMI 703 - CESTAT AHMEDABAD], where it was held that any service tax paid/ remitted by a service provider is liable to be refunded to the provider who has remitted service tax in relation to taxable services provided to the unit to carry on authorized operations in a SEZ - appellant shall be entitled for the consequential benefit including the refund of service tax rejected earlier - appeal allowed - decided in favor of appellant.
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