9911796707
TMI Blog2017 (8) TMI 1282X X X X Extracts X X X X X X X X Extracts X X X X ..... d service were duly approved by the Development Commissioner in terms of notification dated 3-3-2009. Thus, the services consumed within the SEZ area should qualify for refund benefit under the Notification dated 3-3-2009, upto 19-5-2009, for the reason that notification dated 20-5-2009 will not have any retrospective application and the same will apply prospectively - rejection of refund not sust ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... respect of the service tax paid on various services, which were utilized in the authorized operation of the appellant s SEZ. The refund application was rejected by the Department on the ground that the requirements of notification dated 3-3-2009 have not been complied with by the appellant. In appeal, the ld. Commissioner (Appeals) vide impugned order dated 9-2-2011 has allowed the refund claim f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2009, dated 3-3-2009 exempts taxable services specified in clause (105) of Section 65 of Finance Act, 1994 when provided in relation to authorized operation in SEZ. The exemption contained in the said notification is administered by way of sanctioning refund of service tax paid on the taxable services. Conditions prescribed in Paragraph 2 in the said notification was substituted vide Notification ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 19-5-2009, for the reason that notification dated 20-5-2009 will not have any retrospective application and the same will apply prospectively. Thus, rejection of refund claim prior to 20-5-2009 is not sustainable. Since, the service tax refund for the period upto 20-5-2009 has not been quantified, I am of the view that the matter should go back to the original authority for quantification of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
