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2016 (12) TMI 1471 - CESTAT NEW DELHI

2016 (12) TMI 1471 - CESTAT NEW DELHI - TMI - SEZ unit - refund claim - refund of tax paid on various input services used/utilized in the authorized operation of the SEZ unit - rejection on the ground that refund claim does not pertains to the relevant quarter of the financial year - Held that: - On a conjoint reading of clause (e) and (f) contained in the Notification, it transpires that the statutory requirement of time limit for filing the refund application is contained in clause (e), which .....

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- refund allowed - decided in favor of appellant. - ST/52527/2016 [SM] - Final Order No. 55851/2016 - Dated:- 17-11-2016 - Mr. S.K. Mohanty, Member (Judicial) Shree. R. Krishnan, Adv for the Appellant Mr. R. K. Mishra (AR) for the Respondent ORDER This appeal is directed against the impugned order dated 30.05.2015 passed by the Commissioner (Appeals), Central Excise and Service Tax, New Delhi. 2. Brief facts of case are that appellant is a SEZ unit, engaged in the manufacture of films. In terms .....

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financial year. Rejection of refund claim of ₹ 4,64,114/- was agitated by the appellant before the Ld. Commissioner (Appeals). The Commissioner (Appeals) vide the impugned order has upheld rejection of such refund amount. Hence, the present appeal is before the Tribunal. 3. Heard the ld. Counsel for both sides and examined the records. 4. Notification NO. 12/2013 dated 01.07.2013 provides exemption to taxable services provided in SEZ unit or the developer of SEZ unit for authorized operat .....

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