Denial of refund claim merely because taxable service not mentioned in list approved by SEZ unjustified

EXL Services SEZ BPO Solutions (P) Ltd. Vs Commissioner of Customs & Central Excise (CESTAT Allahabad)

CESTAT Allahabad held that denial of refund claim of service tax under notification no. 9/2009-ST dated 03.03.2009 as taxable service in respect of which refund is claim is not mentioned in the list of specified service approved

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