Service Tax refund to SEZ unit cannot be denied for Registration condition breach

Roop Telesonic Ultrasonix Limited Vs Commissioner of Customs (CESTAT Ahmedabad) Service Tax refund to SEZ unit cannot be denied for registering under service Tax after filing refund claim Roop Telesonic Ultrasonix Limited filed an appeal against the rejection of their service tax refund claim under Notification No. 12/2013-ST dated 01.07.2013 by the Commissioner of Customs. The rejection was based on the grounds that the appellant had not obtained Service Tax registration before filing the refund claim, as required by the notification. Shri R R Dave, the appellant’s representative, argue...