2016 (8) TMI 847

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Kumar Iyer, Supdt. (AR) ORDER Per Raju The appellant, M/s Kolland Developers Pvt. Ltd., are developer of SEZ. The appellant filed a refund claim in respect of services availed by them in terms of Notification No. 12/2013-ST dated 1.7.2013. The said notification provided exemption from the duty by way of refund to developer of SEZ. Clause 3(I) of the exemption reads as follows: - "The SEZ Unit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... as follows: - "6. I have carefully considered the submissions made by both sides. It is noted that Notification No. 9/2009 does not state that the list of services required in relation to authorized operations in the SEZ should be got approved from the approval committee before providing the services. The appellants have pointed out that they had filed the refund claim after the list was approve .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nd therefore at the time to avail the exemption, the conditions of notification have to be fulfilled, was not taken by the Revenue. In the instant case, I find that the Notification No. 12/2013 provides the exemption by way of refund. To avail the exemption, the assessee must fulfill the conditions of the notification at the time of availing the services. In the instant case, admittedly the appell .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X