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Pidilite Industries Ltd Versus Commissioner of Central Excise, Customs (Adjudication) -Vadodara -II)

Denial of refund claim - SEZ unit - receipt of services - egal Consultancy Services were not included in the list of services approved by the developer during the relevant period when services were availed - Held that:- It is observed from Clause 2 o .....

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communication of approved services, communicated to them by the developer on 02.01.2012 already stood approved during the period of September 2010 to January 2011 which included ‘Legal Consultancy Services’. However, on perusal of letter dated 02.01 .....

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aim by the appellant. In the interest of Justice, as the refund relates to export of goods by the appellant, a certificate should be produced by the appellant from the developer that the approved services by the approval committee of the developer co .....

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/ 2015 - Dated:- 20-3-2015 - MR. H.K. THAKUR, J. For The Appellant : Shri Nikhil Virkar, (Section Head) For The Respondent : Shri L. Patra, AR Per: H.K. Thakur This appeal has been filed by the appellant against OIA No. SRP/554/VDR-II/2013 dated 13.0 .....

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by the developer during the relevant period when services were availed. It is the case of the appellant that default list of services approved by development Commissioner Dahej SEZ was made available to the appellant through a communication dated 02 .....

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1.2012, but the same already stand approved during the period of September 2010 to January 2011. 3. Sh. L. Patra (AR) appearing on behalf of the Revenue argued that as per the communication letter dated 02.01.2012 written by Dahej SEZ to the appellan .....

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o. 9/2009-ST, dated 03.03.2009 and later claim considered under Notification No. 17/2011-ST, the exemption by way of refund is admissible if, the services are approved by the developer or unit of SEZ. It is claim of the appellant that communication o .....

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he Assistant Development Commissioner, Dahej SEZ, it is not clear whether the list 91 services approved by the developer were existing in the approved list during the period September 2010 to January 2011 for which refund has been claim by the appell .....

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