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2022 (12) TMI 1193 - AT - Service TaxRefund claim - rejection on the ground that the input services are not approved as per the approval list by the approval committee of SEZ - N/N. 15/2009- ST dated 20.05.2009 - HELD THAT:- As per the facts of the present case the refund claim is pertaining to the period March to May, 2009 and the appellant had applied and the approval was given by the Approval Committee in September, 2009. Even though belatedly the facts remains that the input services were approved by the Approval committee. Without prejudice, it is found that this issue is no longer res- integra as in various judgments this Tribunal has expressed clear view that the approval of input services by the approval committee is only a procedural requirement and due to this procedural lapse refund cannot be rejected. The issue is no longer res-integra in as much as it was held that due to non approval of input services refund cannot be rejected under Notification No. 15/2009 –ST dated 20.05.2009. Accordingly, the refund is not liable to be rejected on this ground. As per the learned AR Commissioner (Appeals) has not given finding on the time bar therefore for this purpose the matter is remanded to the Commissioner (Appeals) to give finding on the issue of time bar. The appeals are allowed by way of remand to the Commissioner (Appeals).
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