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2017 (8) TMI 1282 - CESTAT NEW DELHISEZ unit - Refund of service tax - N/N. 09/2009-S.T., dated 3-3-2009 as amended by No. 15/2009-S.T., dated 20-5-2009 - denial on the ground that the requirements of notification dated 3-3-2009 have not been complied with by the appellant - Held that: - the disputed service were duly approved by the Development Commissioner in terms of notification dated 3-3-2009. Thus, the services consumed within the SEZ area should qualify for refund benefit under the Notification dated 3-3-2009, upto 19-5-2009, for the reason that notification dated 20-5-2009 will not have any retrospective application and the same will apply prospectively - rejection of refund not sustainable. Since, the service tax refund for the period upto 20-5-2009 has not been quantified, the matter should go back to the original authority for quantification of the refund amount. Appeal allowed by way of remand.
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