SEZ Act has overriding effect over all Service Tax Laws, Rejection of Refund claims not lawful as approval from UAC is only Procedural: CESTAT [Read Order]

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench ruled that Special Economic Zone (SEZ) Act has an overriding effect over all Service Tax laws, rejection of refund claims not lawful as approval from Unit Approval Committee (UAC) is only procedural and not mandatory. The Appellant, M/s Divi’s Laboratories Ltd. filed a refund […]
http://dlvr.it/S7569v