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2023 (11) TMI 1176 - CESTAT NEW DELHIExemption from Levy of Customs Duty - goods removed from SEZ to DTA (initially procured from DTA) are chargeable to customs duties in terms of section 30 of SEZ Act, 2005 read with rule 47 of SEZ Rules, 2006 or not - re-import of goods - DTA unit has already claimed export benefits - HELD THAT:- The provisions of section 30 of the SEZ Act permits DTA clearances by a SEZ unit on certain conditions and that is goods to be removed from SEZ to DTA would be chargeable to duties of customs etc. It is a settled principle of law that once the provisions of an enactment are simple and there is no ambiguity there is no scope for interpretation. A three Judge Bench of the Apex Court in KALYAN ROLLER FLOUR MILLS (P) LTD. VERSUS COMMISSIONER OF COMMERCIAL TAXES, ANDHRA PRADESH [2014 (1) TMI 1802 - SUPREME COURT], observed that when the language is clear and plain, the courts cannot enlarge the scope by interpretative purposes. The appellant has raised the contention that he has been wrongly denied the benefit of the exemption Notification No. 45/2017-Cus., which provides different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc., were availed and subject to several conditions - the Commissioner has noted, that the appellant has submitted few sample invoices and on perusal of one tax invoice issued by the DTA, namely M/s Lupin Limited, Palghar to the appellant bearing Invoice No. 0000002152 dated 08.03.2017, it is observed that it has been dispatched on payment of Central Excise duty and drawback too have been claimed, however, the appellate authority has failed to examine the issue of exemption benefit under the said notification in detail, giving specific reasons. The matter needs to be remanded on the applicability of the exemption notification and whether the appellant is entitle to any benefit in terms thereof - Appeal partly dismissed and part matter on remand.
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