Refund can’t be rejected as approval from UAC is a procedural condition; SEZ Act overrides all other Statues

EXCISE/ST/VAT : Where appellant SEZ claimed refund of service tax paid on input services utilized by it in connection with authorized operations of its SEZ unit but Department rejected part of refund claim relating to service tax amount paid by appellant on ocean freight services, which was not included/covered under approved list of services as per Notification issued under Finance Act, 1994, it was held that ,

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000316777/refund-can’t-be-rejected-as-approval-from-uac-is-a-procedural-condition-sez-act-overrides-all-other-statues.aspx