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1. SEZ unit - Recovery of CENVAT Credit alongwith interest and penalty - the appellant is not claiming the benefit of the Exemption Notification, but is claiming CENVAT...

2. SEZ unit - Refund of Service Tax - Service Tax paid on Banking and Other Financial Services - mere technical discrepancy in the invoices cannot be the ground for denying...

3. 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...

4. Refund of Service tax paid - SEZ unit - input service or not - Group Health Insurance Service - Group Medical Insurance Service - Group Personal Accident Insurance...

5. Refund Claim of Service Tax paid on services consumed within the SEZ and services which were used in the authorized operations of the SEZ units - AT

6. Refund claim - services availed by the SEZ Unit - the lower authority has wrongly considered DTA sale from SEZ unit as part of DTA operation for the purpose of...

7. Refund - SEZ unit - services consumed wholly by the appellant within SEZ within which it is situated - rent-a-cab services - outdoor catering services - refund allowed - AT

8. Claim of rebate/refund - export of goods from DTA unit to SEZ units - initially applicant cleared excisable goods without payment of duty under UT-I Bond to the SEZ Unit...

9. Levy of GST - supply of goods or services to SEZ unit or SEZ developer - IGST Act - Whether or not the supply of goods and on-site services to customers in SEZ area to...

10. The High Court held that Section 17(2) of the CGST Act is not ultra vires Article 14 of the Constitution to the extent it restricts refund under the inverted duty...

11. Claim of refund - SEZ unit - Notification No. 09/2009-ST and 17/2011-ST - mere supply of surplus power in DTA as mentioned in Rule 47 of SEZ Rules, cannot be construed...

12. CENVAT Credit - input services - SEZ unit - the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of...

13. Refund of services tax - input services received by the unit of the appellant established in SEZ - refund rejected for alleged non-compliance of several conditions - The...

14. Refund of service tax paid - SEZ unit - even if the services are not mentioned in the Unit Approval Committee’s list, refund is to be sanctioned.

15. Manufacturer cleared excisable goods to Mega Power Projects and SEZ units. Refund claim filed for accumulated CENVAT credit u/r 5 of CENVAT Credit Rules, 2004. Refund...