No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]
CESTAT held that SEZ units are not entitled to automatic service tax refunds and must comply with documentation requirements, ordering a reassessment of ATC Tires’ partially denied claim
By Kavi Priya - On May 30, 2025 7:54 am - 3 mins read
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Special Economic Zone (SEZ) units are not automatically entitled to service tax refunds and must provide proper documentation to substantiate their claims. The tribunal remanded the matter back to the original adjudicating authority for fresh consideration. ATC Tires Pvt. Ltd.,…
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