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2021 (3) TMI 681 - AT - Service TaxRefund of service tax paid - specified services received by a unit located in a SEZ or the developer of SEZ and used for the authorized operations - service tax paid under Reverse charge mechanism - HELD THAT:- The foremost argument put forward by the Ld. Counsel is that appellant unit being a SEZ unit is exempted from payment of taxes / duties under Section 26 of the SEZ Act. The issue whether conditions imposed as per Notification issued under Section 93 of the Finance Act would prevail over Section 26 of SEZ Act so as to deny the exemption from tax was considered by the Hon’ble High Court in the case of GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [2019 (8) TMI 748 - TELANGANA AND ANDHRA PRADESH HIGH COURT] where it was held that rejection of refund claim stating that refund is time-barred as well as the classification of services is different or that the services are not specified services cannot sustain and requires to be set aside. Rejection of amount of ₹ 9,841/- - Rejection of refund of SBC and KKC - HELD THAT:- On perusal of the records, it is seen that all these invoices are prior to 2016. The amendments introduced in Notification No.12/2013-ST so as to exempt SBC & KKC have come into effect only on 3.2.2016 and 1.6.2016 . For this reason, the authorities below have rightly rejected the refund claim with regard to SBC & KKC - Rejection of ₹ 9,841/- with regard to SBC and KKC respectively is therefore upheld. Appeal allowed in part.
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