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2018 (5) TMI 483 - AT - Service TaxRefund of service tax paid - SEZ unit - rejection on the ground that the specified services were procured prior to UAC approval - Held that: - The issue is no more res integra as this Tribunal in the case of Mylan Laboratories Ltd. [2017 (9) TMI 423 - CESTAT HYDERABAD] has held that The bone of contention in these appeals being that the service tax liability was discharged correctly and when it was discharged the said services were not mentioned in the list of approved services, this cannot be a reason for rejection of refund claim as it is an avowed policy of the Govt of India that SEZ unit should not be burdened with any taxes in order to make them competitive. Since the procedural formality of receiving the UAC approval is also complete, the ratio of Mylan Laboratories Limited case will apply in full force to the case in hand. Refund allowed - appeal allowed - decided in favor of appellant.
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