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2016 (10) TMI 137 - AT - Central ExciseRefund of CENVAT credit in terms of Rule 5 of Cenvat Credit Rules, 2004 - SEZ - goods cleared to SEZ and availed Cenvat credit in respect of input used thereunder on the closure of the unit - whether the original authority was justified in holding that supplies made to SEZ is not exports and the refund is not admissible for the period prior to issue of amendment notification No. 50/08-CE(N.T.) dated 31/12/2008? - Held that: - the decision in the case of B.J. Services Company Middle East Ltd. Versus C.C. (IMPORTS), Mumbai [2013 (11) TMI 793 - CESTAT MUMBAI] relied upon. The supplies made to SEZ either prior to 2008 or thereafter has been considered as exports and consequently assessee is entitle for all the benefits and incentives which otherwise available to physical export of goods out of India including refund under Rule 5 of Cenvat Credit Rules, 2004 or Rule 18 of Central Excise Rules, 2002. Period of limitation - Held that: - the refund is in respect of accumulated credit therefore limitation of one year shall not apply. Appellant entitled for the refund - appeal allowed - decided in favor of appellant.
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