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SEZ Service Tax Refund Allowed as Procedural Defects Cannot Override Substantive Eligibility
Case Law Details
- Case Name
- Dr Reddys Laboratories Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All CESTAT, CESTAT Hyderabad
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Dr Reddys Laboratories Ltd. Vs Commissioner of Central Tax (CESTAT Hyderabad)
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad allowed the appeal filed by Dr. Reddy’s Laboratories Ltd. and set aside the order rejecting refund claims aggregating to ₹33,98,948 under Notification No. 12/2013-ST in respect of taxable services received for authorised operations in its Special Economic Zone (SEZ) unit.
The appellant had established an SEZ unit at Srikakulam for manufacturing pharmaceuticals and active pharmaceutical ingredients. During the period fr...
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