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2016 (11) TMI 188 - AT - Central ExciseRefund claim of unutilized accumulated cenvat credit in respect of clearances of goods made to SEZ unit during the period in dispute under Rule 5 of the Cenvat Credit Rules, 2004 - supplies made to SEZ are considered as physical export for all the purposes - reference made to the CBEC Circular No. 1001/8/2015-CX.8 dated 28.04.2015 and decision in the case of Sirmaxo Chemicals Pvt. Ltd. Vs. CCE, Thane-II [2016 (6) TMI 543 - CESTAT MUMBAI] where it was held that according to the SEZ Act, supply of goods from DTA to the SEZ constitutes export. Further, as per Section 51 of the SEZ Act, the provisions of the SEZ Act shall have over riding effect over provisions of any other law in case of any inconsistency. Section 53 of the SEZ Act makes an SEZ a territory outside the customs territory of India. Held that: - The ratio of the judgment relied upon by the learned counsel for the respondent squarely applies. It is clear that in respect of supplies made to SEZ unit, it shall be eligible for all benefits available under the Central Excise Act 1944 and Rules made thereunder. Therefore there is no infirmity in the order passed by the Commissioner (Appeals) which warrants interference by the Tribunal - appeal dismissed - decided against Revenue.
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