CESTAT Chennai Grants Service Tax Refund of ₹1.26 Crore for SEZ Unit
The Chennai bench of CESTAT ruled in favor of a special economic zone entity, permitting a service tax refund of ₹1.26 crore. Revenue authorities had initially rejected the claim due to the filing of a single consolidated application instead of separate quarterly submissions. The tribunal held that substantive benefit cannot be denied merely on procedural grounds.
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