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2016 (2) TMI 1001 - AT - Central ExciseRefund - Cenvat credit - Rule 5 of the Cenvat Credit Rules, 2004 - Notification No. 50/2008 CE(N.T.) - even prior to this notification, as per SEZ Act, supplies made to SEZ has been considered as export which has been endorsed by CBEC in its circular dated 28/4/2015 and on very identical issue, this Tribunal and Hon’ble High Court in the judgments cited by the Ld. Counsel, consistently settled the issue that against the supplies made to SEZ the assesse is entitle for the benefits/incentive which is otherwise available to the physical exports of the goods made out of country, therefore appellant is undoubtedly entitle for the refund under Rule 5 of the CCR, 2004 in respect of inputs used in the goods manufactured and supplied to SEZ developer - Appeal allowed - decided in favor of the assessee.
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