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2014 (1) TMI 739 - AT - CustomsWaiver of pre deposit - Refund under the provisions of Notification No. 102/2007-Cus., dated 14-9-2007 - Held that:- benefit of Notification No. 102/2007-Cus, dated. 14-9-07 is denied by the first appellate authority on the ground that the goods are not exported from SEZ. We find that the office of Development Commissioner of SEZ has given, specific instructions that all the exemptions, partially or totally, provided and under the Customs Act, 1975 are applicable to levy of duty. If that be so, the benefit of Notification No. 102/2007-Cus., dated 14-9-2007, cannot be denied to the appellant for refund of duty paid on the goods if they move from SEZ to DTA. It is also to be noted that for all such purposes, SEZ is considered as a ‘place’ out of India and any goods move into SEZ are considered as export and the goods which move out of SEZ are considered as import - Prima facie case in favour of assessee - Stay granted.
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