Rule 27 of SEZ Rules, 2006: No conditions for service tax refund; rejection based on 2009 notification is unjustified.

Refund of service tax - Rule 27 of the SEZ Rules, 2006 - statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax - Therefore, rejection of refund application by the authorities below by placing reliance on the notification dated 3.3.2009 cannot be sustained and is liable to be set aside. - AT .....

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