TMI Blog2022 (6) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... file refund claim of unutilized credit. The ground stated by the authorities below to reject the refund claim does not appear to be legal or proper. The rejection of refund claim cannot be justified. The impugned order is set aside. Appeal allowed - decided in favor of appellant. - Service Tax Appeal Nos.40274 to 40277/2013 - Final Order No. 40218-40221/2022 - Dated:- 10-6-2022 - Ms. Sulekha Beevi C.S., Member (Judicial) and Shri P. Anjani Kumar, Member (Technical) Shri Mahesh Raichandani, Advocate for the Appellant Shri Arul C. Durairaj, Superintendent (AR) for the Respondent ORDER Brief facts are that the appellant is a company registered under the Companies Act, 1956 and is located in Special Economic Zone ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit ought to have filed refund claim in accordance with Notification No. 9/2009-ST dated 3.3.2009. The learned counsel submitted that the appellant being SEZ unit cannot be burdened with tax or duty and the refund application ought to have been allowed. It is highly erroneous to hold that the appellant being an SEZ unit has to file refund claim as per Notification No. 9/2009 only. Rule 5 of CENVAT Credit Rules, 2004 provides for refund of the unutilized credit when output services are exported. It is clear from the said provision that exporters of service can claim refund of unutilized credit on input services which are used for taxable services exported. The said rule does not make any bar for unit located in SEZ. The appellant has opted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier orders on the same issue, if it is not correct, do not create a binding precedence. ***** ****** ****** **** 09. Though it is well known, it could be imperative to state that SEZ units enjoy a special status as regards Taxation, as the objective of the Government in establishing the SEZ is to promote exports. Geographically, the SEZ are situated in the territorial jurisdiction of India. But by a legal fiction, as a policy measure, for taxation purposes, they are deemed to be territories outside India . That is clearances from DTA to SEZ are treated as exports. The CBEC vide Circular 29/2006 dated 27.12.2006, have also clarified that The provisions relating to exports under Central Excise Act 1944 and Rules made there und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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