Case Law Analysis
|Custom, Excise & Service Tax Tribunal
SEZ Act Notification 12/2013-ST | Refund Cannot Be Denied for Procedural Invoice Defects When Authorized Use Is Proven : CESTAT Hyderabad
CESTAT Hyderabad rules that technical invoice flaws - such as mismatched addresses or missing originals - cannot override a SEZ unit’s substantiated claim for service tax refund, provided the services were received, paid for, and used in authorized operations. This reinforces the principle of purposive interpretation in SEZ incentives, protecting genuine beneficiaries from bureaucratic overreach.