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2020 (4) TMI 77 - AT - Service TaxRefund of service tax - SEZ unit - Time limitation - Exemption from payment of service tax under Section 26 (1)(e) read with 51 of SEZ Act, 2005 - appellant-assessee a developer in the SEZ - HELD THAT:- Relying on the precedent decisions of this Tribunal, particularly in the case of M/S. INTAS PHARMA LIMITED VERSUS COMMISSIONER OF SERVICE TAX AHMEDABAD [2013 (7) TMI 703 - CESTAT AHMEDABAD], It is held that the ab initio exemption provided under the SEZ provisions, having over riding effect on the service tax provision. Under such position of law, a notification under service tax cannot restrict or provide a time limit for grant of refund to the SEZ unit and developer. Accordingly, impugned orders are set aside and appeals are allowed. The adjudicating authority are directed to grant the refund within a period of 45 days from the date of receipt of this order alongwith interest - appeal allowed.
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