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2012 (9) TMI 420 - AT - Central ExciseNon reversal of the amount of 10% of the value of the exempted goods send to an SEZ developer - Held that:- As decided in SUJAKO INTERIORS PVT. LTD. Versus COMMR. OF CENTRAL EXCISE, AHMEDABAD [2011 (2) TMI 624 - CESTAT, AHMEDABAD] the supplies made by the appellant to SEZ developers were to be treated as deemed exports and the provisions of Rule 6(3) of the Cenvat Credit Rules requiring the appellant to pay an amount of equal to 10% of the value of exempted final product are not applicable - in favour of assessee.
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