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2018 (7) TMI 1013 - CESTAT NEW DELHISEZ Unit - Refund of service tax paid - N/N. 12/2013-ST dated 1/7/2013 - case of Revenue is that Bond was accepted by the competent authority on 9/3/2016 but the lease agreement has been entered into prior to such date, i.e., on 14/12/2015 - Held that:- The service tax in the present case has been paid for lease of the land on which the respondent unit is situated within the SEZ. Since, the operation is approved by the LOA, the main condition of the Notification stands satisfies - the Bond also has been executed and accepted by the competent authority on 9/3/2016. Even though the lease agreement has been entered prior to such date, it is seen that the refund claim for the same in terms of the N/N. 12/2013 has been preferred only after the execution of the Bond. Refund allowed - appeal dismissed - decided against Revenue.
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