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2016 (11) TMI 834 - CESTAT MUMBAISEZ unit - export of services - refund of tax - exemption of the Service Tax as per N/N. 09/2009-ST dated 03.03.2009 - time bar - Held that: - the refund claims of the appellant cannot be rejected for reason that services are wholly consumed within SEZ and they are time barred having been filed beyond the period of six months. It is seen from records of all these cases, refund claims are filed within six months or within a period of one year and the amount of the refund which had been sought the appellant is an amount paid by the service provider and appellant having borne the incidence is eligible to the refund claim. As regards the various discrepancies as noted in the refund claims like no proper invoice, service of hiring of air craft and air transport services not approved by approval committee, registration no. not mentioned on invoices, invoice in the name of other unit, incorrect amount, depreciation allowance, allocation of rent and electricity, bill not produced for verification; we find these things need to be factually verified by the adjudicating authority. In view of this, the refund claim to the extent indicated herein above, we remand the mater back to the adjudicating authority to arrive a conclusion after consideration of the various records that may be produced by the appellant. Appeal allowed - matter remanded.
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