2013 (5) TMI 537

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..... d also the bills of transport companies it indicate the consignors or beneficiary of the services as the appellant in a particular clause which is in SEZ. It is also seen from the records that the said transport company is for transportation of the goods into the SEZ unit and also taking up the goods from the SEZ unit. Appellant has produced enough evidence before the lower authorities to justify .....

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..... axable services being provided to SEZ and consumed partially or wholly outside the SEZ. 4. On perusal of the records, I find that that the refund application filed by the appellant before lower authorities clearly indicate that the appellant had filed the said refund application along with the required documents and photo-copy of the bills for the respective quarter. I have perused the said docu .....

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