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2015 (4) TMI 781 - CESTAT AHMEDABAD

2015 (4) TMI 781 - CESTAT AHMEDABAD - 2016 (42) S.T.R. 357 (Tri. - Ahmd.) - Denial of Refund claim - Exemption claim - services availed by SEZ unit - Non fulfillment of conditions of notification - Notification No. 17/2009 ST dated 07.7.2009 as amended by Notification No. 40/2009 ST dated 30.9.2009 - held that:- Exemption is admissible to the exporters of goods with respect to specified services received and used by the appellant for export of goods. It is observed from the case records that ser .....

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rity as to why refund under Notification No. 17/2009 ST, as amended, will not be admissible. - It is not denied by the Revenue that both the SEZ unit and the DTA unit were Later merged and the appellant therefore, become rightful claimant of the refund of Services availed by the SEZ unit of the appellant. Appellant can not be asked to fulfil the condition of Notification No. 9/2009-ST dated 03.3.2009 which he has not claimed. - Decided in favour of assessee. - Appeal No. ST/11235/2013 - Order No .....

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xemption vide Notification No. 17/2009-ST dated 07.7.2009 and that condition of Notification No. 9/2009-ST dated 03.3.2009 was not fulfilled. 2. Ms. Dimple Gohil (Advocate) appearing on behalf of the appellant submits that at the time of receipt of services, appellant had one SEZ unit at Hazira and another DTA unit at Hazira. That when refund of services availed by SEZ unit were made under Notification No. 17/2009ST dated 07.7.2009 then both, SEZ unit and the DTA unit merged under the DTA unit o .....

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liberal view to be taken as per CBEC Circular No. 120/01/2010 dated 19.01.2010. 3. Sh. S.K. Shukla (AR) appearing on behalf of the Revenue defended the order passed by the first appellate authority and argued that appellant was eligible to refund of export linked taxes only under Notification No. 9/2009 ST dated 03.03.2009. 4. Heard both sides and perused the case records. The issue involved in the present proceeding is whether appellant is eligible to refund by way of exemption under Notificati .....

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