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2015 (5) TMI 453 - CESTAT MUMBAI

2015 (5) TMI 453 - CESTAT MUMBAI - TMI - Denial of refund claim - SEZ unit - Notification 17/2011-ST dated 01/03/2011 - Rejection has been made only on the ground that the approval committee of the concerned SEZ issued the certificate on 09/12/2011 - Held that:- There is no dispute that the input services on which refund has been claimed has been used in the export of services. There is also no dispute that the appellant applied for approval to the competent authority well before they undertook .....

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see. - Appeal No. ST/88953/2013 - Dated:- 16-3-2015 - P R Chandrasekharan, Member (T),J. For the Appellant : Shri Pralhad J Mandhane, CA For the Respondent : Shri S V Nair, Asstt. Commissioner (AR) ORDER Per: P R Chandrasekharan: The appeal arises from Order-in-Appeal No. PUN-EXCUS-003-APP-202-13-14 dated 01/07/2013 passed by the Commissioner of Central Excise (Appeals), Pune-III Commissionerate. 2. Vide the impugned order, the learned lower appellate authority has rejected the refund claim of t .....

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nt is an SEZ and commenced its operation as SEZ in August, 2011. Immediately thereafter, they had applied for approval of input services required for the rendering of output service to approval committee of the SEZ on 12/08/2011. After conducting necessary verification, the committee finally approved the list of input services vide letter dated 09/12/2011. The approval has been granted in respect of the application made which has been done much before the export took place and, therefore, the su .....

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