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2014 (12) TMI 85 - CESTAT NEW DELHIDenial of refund claim - SEZ unit - Refund filed under Notification No. 41/2012-ST dated 29.06.2012 and notification no.52/2011-ST dated 31.12.2011 instead of Notification No.40/2012-ST dated 20.06.2012 - Held that:- Appellant have filed the refund claim under Notification no.41/2012-ST dated 29.06.2012/52/2012-ST dated 31.12.2011, the applicable notification is Notification no.40/2012-ST dated 20.06.2012, which is applicable in respect of the SEZ units and which provides for refund of the service tax paid on the services received by a SEZ unit or SEZ developer for use in or in relation to the authorized operations. Just because the appellant have mentioned the wrong exemption notification in their refund claim, the same cannot be rejected and as such, their refund claim must be considered in terms of the Notification no.40/2012-ST. The notification no.40/2012-ST is subject to certain conditions and according to the department, these conditions have not been fulfilled and that a letter dated 23.04.2013 mentioning the deficiencies had been issued to the appellant, but there was no response from the appellant. The appellant’s plea is that this letter was never received by them - Therefore, matter remanded back - Decided in favour of assessee.
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