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2010 (7) TMI 324 - AT - Central Excise
Refund of Cenvat credit - refund claims under rule 5 of the Cenvat Credit Rules, 2004 on the premise that their clearances of finished goods to the SEZ units were “exports” - supply of goods by a DTA unit to SEZ unit is ‘export’ for purposes of the SEZ Act – Held that: - supply of goods by a DTA unit to SEZ unit is ‘export’ for purposes of the SEZ Act.