SEZ Refund Eligibility

This ruling reinforces the liberal and purpose-driven interpretation of SEZ exemptions, clarifying that refund eligibility hinges on use in authorised operations, not restrictive categorisation or procedural technicalities. 

The Tribunal rejects attempts to import CENVAT Credit Rules limitations into the refund mechanism, and confirms that insurance services for employees qualify where linked to SEZ operations. 

The decision strengthens the doctrinal position that SEZ benefits must be construed expansively in line with export promotion objectives.