Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act,...

Refund claims filed by SEZ unit for service tax paid on input services admissible under SEZ Act, conditions imposed by notifications under Finance Act inconsistent with SEZ Act provisions, hence not applicable. SEZ unit entitled to refund as per SEZ Act provisions, despite non-compliance with notification conditions. Appeals by revenue dismissed, impugned order in line with High Court and Tribunal precedents. .....

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