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TMI Blog2018 (5) TMI 565X X X X Extracts X X X X X X X X Extracts X X X X ..... ntral Excise Tariff Act, 1985. The appellant was allotted with the Letter of Approval to function as an unit in SEZ by Government of India vide letter No. C-39/ISEZ/PROJ/2007-08-726 dated 24.10.2007. As an unit under the SEZ scheme, the appellant was allowed to procure the goods and services without payment of any duty and service tax as per the provisions of Rule 27 of the SEZ Rules, 2006. The Government of India had issued Notification No. 9/2009-ST dated 3.3.2009, under which an exemption is granted to services provided to unit or developer under SEZ. Such exemption is administered by way of refund claim. Under the said notification, a unit or developer is required to pay the service tax amount to the service provider and thereafter, to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 200 (Tri.), Intas Pharma Ltd. Vs. CST, Ahmedabad - 2013 (3) STR 543 and Trimurthy Industrieal Co. op. Soc. Ltd. Vs. CCE, Pune-I - 2018 (1) TMI 268-CESTAT-MUMBAI. 4. On the other hand, the ld. DR appearing for the Revenue reiterated the findings recorded in the impugned order. 5. Heard both sides and perused the records. 6. Clause (e) in sub-section (1) of Section 26 of the SEZ Act, 2005 grants exemption from payment of service tax on taxable services provided to a developer or unit to carry on authorised operations in a Special Economic Zone. Further, sub-section (2) of Section 26 of the Act empowers the Central Government to prescribe the manner, terms and conditions for providing the exemptions or benefits to the developer or entrepre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ave overriding effect over the provisions contained in any other statute. Therefore, all the activities relating to SEZ shall be guided and governed by the provisions contained in SEZ Act and the SEZ Rules. Since, such statutory provisions governing the SEZ are silent about any condition or restriction for claiming the refund of service tax, the notification issued by the Central Govt. in terms of Finance Act, 1994 cannot prescribe any conditions, which are contrary to the SEZ provisions. Therefore, in my considered view, 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. In context with the amending Notification No.9/2009 dated 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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