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2024 (4) TMI 226 - AT - Service TaxRefund claim - services consumed by the SEZ unit, may be incorporated or not in the list of the services for authorized services, for use by a SEZ unit or a developer - denial of refund claim on the ground that the services are not mentioned in the list of specified services approved by the SEZ authorities - HELD THAT:- The refund is admissible in view of the decision in the case of TEGA INDUSTRIES LIMITED VERSUS C.C.E. & S.T. -VADODARA-II [2022 (6) TMI 821 - CESTAT AHMEDABAD] where it was held that keeping in view of the intention of the Government in enacting the SEZ Act and giving special fiscal concessions SEZs, I am of the considered opinion that this is only a procedural and is not a mandatory condition as held by the Commissioner (Appeals). Further the decisions relied upon by the appellant clearly held that the SEZ Act has an overriding effect over other laws. Therefore this ground on the basis of which refund claims have been rejected is not tenable in law. Denial of claim for refund against invoices which contains has been addressed to Appellant’s Unit outside the SEZ but has been consumed within the SEZ - HELD THAT:- The matter was remanded for consideration whether these services for which invoices are addressed to the premises of the appellant which fall outside the SEZ unit would be admissible as refund amount. After taking note to the various decisions and law it has been held that such refund shall be admissible subject to the appellant, satisfying the Original Adjudicating Authority with regards to receipt as consumption of services within SEZ unit. Appeals allowed by way of remand.
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