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TMI Blog2024 (3) TMI 1173X X X X Extracts X X X X X X X X Extracts X X X X ..... , Consultant Present For the Respondent : Shri Anand Kumar , Superintendent ( AR ) ORDER RAMESH NAIR This appeal is directed against Order-In-Appeal No. OIA-AHM-EXCUS-003-APP-035-036-16-17 dated 13/06/2016 which is impugned herein whereby the appellant's refund claim made under Notification No. 12/2013-ST dated 01.07.2013 was rejected on the ground that the appellant have not complied with ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ced reliance on the following judgments:- Manubhai & Co. Vs. CST, Ahmedabad, reported in 2011 (21) S.T.R. 65 (Tri.-Ahmd.) Zydus Hospira Oncology Pvt Ltd. Vs. Commissioner of Central Excise, Ahmedabad, reported in 2013 (30) S.T.R. 487 (Tri.-Ahmd.) Devarsons Industries Pvt. Ltd. Vs. Commissioner of Central Excise, Ahmedabad-II, reported in 2014 (33) S.T.R. 197 (Tri-Ahmd.) Vijay Cotton & Fibr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Clause-III of Sub-clause (c) of the Notification whereby the appellant was supposed to obtain service tax registration in order to claim the refund. The relevant conditions are reproduced below:- "(III) The refund of service tax on (i) the specified services that are not exclusively used for authorised operation, or (ii) the specified services on which ab-initio exemption is admissible but ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is required to obtain a registration before filling a refund claim in terms of Clause-III Sub-clause (c) of Notification. However, as per sub-clause (g) even if the appellant has not obtained the registration they may obtain registration before filing the refund claim. As per the facts of the present case the appellant though did not obtain the registration before filing the refund appli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 26 of SEZ Act provides that no tax/ duties are leviable on the input or input service received and use in the SEZ. As per this statutory provision which override any other Act, the service tax is not leviable on the service received in SEZ. Accordingly, the tax paid on the service needs to be refunded. Therefore, in my considered view the appellant is legally entitled for the refund. 5. Hence im ..... X X X X Extracts X X X X X X X X Extracts X X X X
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