2017 (7) TMI 1072

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..... t: - the issue is squarely settled by the Hon’ble High Court of Karnataka in the case of Fosroc Chemicals (India) Pvt. Ltd. [2014 (9) TMI 633 - KARNATAKA HIGH COURT], where it was held that clearances made to SEZ unit developers are equal clearances made to SEZ units and there is no need for reversal of 10% of the value - appeal allowed - decided in favor of appellant. - E/2139/2010-SM - Final Or .....

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..... cals (India) Pvt. Ltd. [2015(318) ELT 240 (Kar.)]. 5. On careful consideration of the submissions made and perusal of records, I do find that during the period April 2008 to December 2008, appellant cleared goods to SEZ unit developers by claiming the benefit of Notification No.50/2008-CE(NT) dt. 31/12/2008. It is the case of the Revenue that once the assessee has claimed benefit of exemption, .....

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