TMI Blog2015 (1) TMI 685X X X X Extracts X X X X X X X X Extracts X X X X ..... o, a person who has paid service tax but is not entitled to pay the service tax shall not be entitled to take the refund of the same which is not the intention of the legislation. It is only the intention of the Revenue officer - Following decision of Tata Consultancy Services Ltd. Vs. Commr. Of Ex. & S.T. (LTU), Mumbai reported in [2012 (8) TMI 500 - CESTAT, MUMBAI] - Commissioner (Appeals) has p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the SEZ they would be exempted from payment of service tax. Therefore, it follows that if service tax is charged by the service provider and paid by the unit in the SEZ the same cannot be claimed by way of refund w.e.f. 20.5.2009. 3. Heard the Ld. A.R. and examined the issue between the records. 4. After going through the contention of the Ld. A.R., I find that the intention of the Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 09-S.T., dated 3-3-2009 as amended by Notification No. 15/2009-S.T., dated 20-5-2009 through which amendment a condition was inserted stating that the refund procedure prescribed under the said Notification shall apply only in the case of services used in relation to the authorized operations in the SEZ except for services consumed wholly within the SEZ. This view of the department is also incorre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a case where service tax liability has been discharged, the appellant is not eligible or not entitled for refund of the service tax paid under the provisions of Section 11B of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994. If the appellant is eligible for refund under Section 11B, then the same cannot be denied on the ground that the claim was made under Notificati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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