SEZ Unit Wins Appeal for One-Time Service Tax Refund Instead of Quarterly Payments, Overturning Initial Decision.

Refund of Service Tax - SEZ unit - one time claim of refund instead of claiming on quarterly basis - the Commissioner (Appeals) have erred in concluding that the amount of refund is disbursable on quarterly basis - the impugned order-in-appeal modified to the effect that the whole amount of eligible refund shall be disbursed in one go to the appellant - AT .....

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