Unclear CA Certificate: CESTAT Remands SEZ Refund Claim for Dual Benefit Verification

Virtusa Consulting Services Pvt. Ltd. Vs Commissioner of CGST Chennai Outer Commissionerate (CESTAT Chennai) The appeals concern the rejection of refund claims filed by the appellant, a Special Economic Zone (SEZ) unit engaged in rendering software services. The appellant had paid service tax on certain specified services used for authorized operations and subsequently sought refunds under Notification No. 12/2013 dated 1 July 2013. As per the notification, SEZ units are entitled to receive services without payment of service tax for authorized operations. Alternatively, they may pay service t...