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2016 (1) TMI 686 - AT - Central ExciseSupply made to the SEZ Developers - whether is an export and no duty is payable? - lower authority has rejected the claim only on the ground that Notification No. 50/2008 -CE (NT) dated 31-12-2008 is not retrospective, therefore supply made to the SEZ Developers cannot be export - Held that:- The very same issue has been settled in various judgments cited by the Ld. counsel in particular, Hon'ble Andhra Pradesh High Court also passed the judgment in the case of Sujana Metal Products Ltd. (2015 (3) TMI 781 - ANDHRA PRADESH HIGH COURT ). Thus it is of the considered view that supply made to the SEZ Developers is an export and no duty is payable. Therefore, the duty paid by the appellant is required to be refunded by the department to the appellant. - Decided in favour of assessee.
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