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2014 (2) TMI 1 - CGOVT - Central ExciseRejection of rebate claim - As per sub-rule (3) of Rule 30 of Special Economic Zone Rules, 2006 and Board’s Circular No. 29/2006-Customs, dated 27-12-2006, in case where export entitlement are to be availed, the movement of goods from the place of manufacture to the SEZ shall be on the basis of ARE-1 and bill of export - Applicant has not filed bill of export - Held that:- Benefit of rebate can be allowed to supplies made to SEZ unit/Developer/Co- developer/contractor/sub-contractor. In the instant case, the applicants claimed to have supplied goods to two entitles i.e. M/s. DLF Laing ‘O’ Rourke India Ltd., and M/s. Moser Baer Photo Voltaic Ltd., Greater Noida. The applicant in their grounds of revision application has claimed that in the instant case, the supplies were to DLF Laing ‘O’ Rourke India Ltd. for contract with DLF Limited, SEZ Developer vide letter of Approval No. F2/137/05-EPZ, dated 6-12-2006, DLF City, Gurgaon. Under such circumstances supplies made to M/s. DLF Laing ‘O’ Rourke India Ltd., a contractor will be eligible for benefit of rebate claim. Government further notes that original authority did not discuss this issue in either show cause notices or in Order-in-Original. However, the applicant has elaborated the factual issue in respect of said supplies to both the parties in SEZ. Government is of opinion that the original authority may verify this aspect and if the supply in these cases is found to be in terms of provision of Rule 10 of SEZ Rules then, claim rebate may be sanctioned - Matter remanded back - Decided in favour of Appellant.
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