𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal held: "Exemption from service tax for authorized operations in SEZs cannot be denied on technical grounds like filing delays. Refund entitlement depends on SEZ Act conditions, not additional terms in exemption notifications."

🔍 𝗙𝗮𝗰𝘁𝘀: 𝗖𝗼𝗺𝗽𝗮𝗻𝘆: M/s. Tal Manufacturing Solutions Ltd., a SEZ unit manufacturing aircraft components. 𝗜𝘀𝘀𝘂𝗲: Whether the refund can be denied based on the one-year filing limitation or duplicate claims for the same quarter.

⚖️ 𝗝𝘂𝗱𝗴𝗲𝗺𝗲𝗻𝘁: The Tribunal emphasized that SEZ operations authorized under the SEZ Act are inherently exempt from service tax, regardless of notification conditions or time limits. Since tax cannot be levied or collected on authorized SEZ services, refunds should be granted after verifying documentation.

𝗖𝗮𝘀𝗲 𝗜𝗻𝗳𝗼: 𝗧𝗶𝘁𝗹𝗲: M/s. Tal Manufacturing Solutions Ltd. vs. Commissioner of Central Excise, Nagpur 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗽𝗽𝗲𝗮𝗹 𝗡𝗼. 86575 of 2019 𝗢𝗿𝗱𝗲𝗿 𝗗𝗮𝘁𝗲: 31 August 2023 📜 This ruling underscores that SEZ tax exemptions cannot be restricted by notification terms. Refunds must be processed if claims meet SEZ Act requirements.