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2013 (7) TMI 885 - CGOVT - Central ExciseDenial of rebate claim - clearance to SEZ cannot be treated equivalent to export to other countries - Held that:- supplies made to SEZ are treated as export and such supplies are eligible for rebate claim under Rule 18 of the Central Excise Rules, 2002. Hence, the lower authorities have erred in holding to the extent that supplies to SEZ are not eligible for rebate benefit by ignoring the provisions of above said C.B.E. & C. Circulars. - applicant initially sought to supply the impugned goods to the SEZ Unit under Rule 19 of the Central Excise Rules, 2002. Subsequently on being pointed out above non-execution of UT-I, they paid Central Excise duties through debit entries in Cenvat account and claimed refund/rebate of such said duty. In these cases there is no allegation that said goods were not received by the SEZ unit. As such the payment of duty and export of goods is not in dispute. Therefore, rebate claim is required to be considered in accordance with law on merit in the light of above said C.B.E. & C. circulars. - Matter remanded back - Decided in favour of assessee.
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