Duty Exemption Benefit under SEZ Act cannot be Denied merely on Procedural Lapse: CESTAT [Read Order]

SEZ Act - Duty Exemption - Duty Exemption Benefit - Procedural Lapse - CESTAT - taxscan

The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that duty exemption benefits under Special Economic Zones (SEZ), 2005 cannot be denied merely on procedural lapse. Anjani Excavation Operation, the appellant is registered with the Service Department for taxable services viz. „Site formation and clearances, excavation and earthmoving and demolition”…

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