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2021 (6) TMI 897 - CESTAT CHENNAIRefund of Service Tax paid - rejection on the ground that the claims are beyond the period of limitation mentioned in the N/N. 12/2013-ST, dated 01.07.2013 - whether the time-limit prescribed in the notification would prevail over sections 51 and 26(1)(e) of the SEZ Act? - HELD THAT:- The issue was considered by the Hon’ble Telengana and Andhra Pradesh High Court in the case of GMR AEROSPACE ENGINEERING LIMITED AND ANOTHER VERSUS UNION OF INDIA AND OTHERS [2019 (8) TMI 748 - TELANGANA AND ANDHRA PRADESH HIGH COURT]. The Division Bench of the Tribunal in the case of M/S DLF ASSETS PVT. LTD. VERSUS THE COMMISSIONER, SERVICE TAX, DELHI–I [2020 (11) TMI 35 - CESTAT NEW DELHI]. It was held that the conditions of the notification cannot be pressed into application to deny the refund to a SEZ Unit. The rejection of refund on the ground of limitation cannot sustain - Appeal allowed - decided in favor of appellant.
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