Issue of refund under ‘SEZ exemption notification’ is appealable to SC and not HC

Issue involving refund under ‘SEZ exemption notification’ is appealable to SC and not HC

[2015] 57 taxmann.com 74 (Bombay)

HIGH COURT OF BOMBAY

Commissioner of Central Excise & Service Tax, Pune

v.

Credit Suisse Services (I) (P.) Ltd.

Question 'whether services wholly consumed by SEZ were non-taxable/exempt ab initio and whether therefore, exemption Notification 9/2009-ST was inapplicable' has relation to 'rate of tax' and therefore, same is not appealable before High Court; appeal thereagainst would lie to Supreme Court only