The bench noted that no action was shown to have been taken against the CA, making the blame-shifting argument non-reliable

SEZ Approval Committee has approved services like Rent-a-Cab, Outdoor Catering, CHA services and Security services as authorised services, refund cannot be denied merely because the department considers them unrelated to manufacturing.

Economic Survey 2025–26 shows India entering a phase of strong growth, low inflation, fiscal discipline, and sustained structural reform.