TMI Blog2018 (12) TMI 925X X X X Extracts X X X X X X X X Extracts X X X X ..... 08 shall have retrospective effect. The impugned demand is unsustainable - appeal allowed - decided in favor of appellant. - Appeal No.: E/00449/2012 - Final Order No. 43096/2018 - Dated:- 11-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Ms. Radhika Chandra Sekhar, Advocate for the Appellant Shri. B. Balamurugan, AC (AR) for the Respondent ORDER Per P. Dinesha: The appellant is engaged in the manufacture of Cement and Clinker falling under Chapter 25 of the First Schedule to the Central Excise Tariff Act, 1985. During the period from November 2007 to December 2008, the appellant cleared cement to units located in Special Economic Zone (SEZ) and to SEZ Devel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ekhar appeared on behalf of the assessee while Ld. AC (AR) Shri. B. Balamurugan appeared on behalf of the Revenue. 4. During the course of hearing, Ld. Advocate submitted that identical issue has been considered and decided in favour of the tax-payer by the Hon ble High Court of Karnataka in the case of Commr. of C.Ex. S.T., Bangalore vs. Fosroc Chemicals (India) Pvt. Ltd. 2015 (318) E.L.T. 240 (Kar.). She also placed reliance on the following judgements/Orders in support of her contentions : Commissioner of C.Ex., Bangalore-III Vs. Lotus Power Gears (P) Ltd. 2017 (346) E.L.T. 347 (Kar.); UltraTech Cements Ltd. Vs. C.C.E. S.T. 2016 (343) E.L.T. 164 (Tri. Chennai); Karvir Nivasini Mahalaxmi Ispat Pvt. Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... port means supplying goods or providing services, from the Domestic Tariff Area to a Unit or Developer. Such exports were exempted from duty of Central Excise under Section 26 of the SEZ Act, 2005 and consequently application of Cenvat Credit Rules. Section 151 of the Special Economic Zones Act, 2005, overrides the provision of all other laws for the time being in force, notwithstanding anything inconsistent therein with the provision of the Special Economic Zones Act, 2005. This section therefore overreaches and eclipses the provisions of any other law containing provisions contrary to the SEZ Act, 2005. Though the definition of the word export in the SEZ Act, in Sec. 2(m) included supply of goods to a Unit or Developer , in clause ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... onstrued as retrospective in nature and the benefit of Rule 6(6)(i) as amended in 2008 has to be extended to the goods cleared to a developer of a Special Economic Zone for their authorized operations. Therefore, we do no see any merit in these appeals. 15. The substantial question of law is answered in favour of the assessees and against the Revenue. 7.2 Further, we find that the same view has also been followed by the Hon ble High Court in the case of Lotus Power Gears Pvt. Ltd. (supra). 8. From the above, we note that the issue being identical and hence, the same ruling squarely applies to the case on hand. In view of the foregoing, we are of the considered opinion that the impugned demand is unsustainable for whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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