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2016 (12) TMI 1471 - CESTAT NEW DELHISEZ unit - refund claim - refund of tax paid on various input services used/utilized in the authorized operation of the SEZ unit - rejection on the ground that refund claim does not pertains to the relevant quarter of the financial year - Held that: - On a conjoint reading of clause (e) and (f) contained in the Notification, it transpires that the statutory requirement of time limit for filing the refund application is contained in clause (e), which has to be strictly adhered to by the assessee for the purpose of claiming refund - Since Clause (f) is procedural in nature and the appellant in this case has compiled with the statutory Provisions of filing the refund application within one year from the date of payment of Service Tax to the service provider, in my opinion, rejection of refund claim of ₹ 4,64,114/- by the authorities below is not in conformity with the conditions laid down in Notification dated 01.07.2013 - appeal allowed - refund allowed - decided in favor of appellant.
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