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2019 (2) TMI 1178 - AT - Service TaxSEZ unit - Refund of service tax - rejection on the ground that once the services are exempted by Notification No.9/2009 as amended by Notification No.15/2009-ST whereby the exemption claimed by developer or units of SEZ shall be provided by way of refund except for services consumed wholly within the SEZ - Held that:- Identical issue decided in the case of Intas Pharma Ltd. Vs CST Ahmedabad [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 - refund allowed - appeal allowed - decided in favor of appellant.
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