CESTAT Chennai Allowed SEZ Service Tax Refund for Authorised Operations 

ATC Tires Private Limited Vs Commissioner of GST and Central Excise (CESTAT Chennai) The appellant, an SEZ unit engaged in the manufacture of excisable goods under Chapter 40 of the Central Excise Tariff Act, 1985, filed a refund claim of Rs.1,27,93,547 under Notification No.17/2011-Service Tax dated 01.03.2011. The adjudicating authority sanctioned Rs.1,03,43,994 and rejected the balance. On appeal, the Commissioner (Appeals) granted further relief but sustained rejection of Rs.14,69,387. Before the Tribunal, the appellant challenged this rejection, though its grounds of appeal specifically s...