Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (5) TMI 816 - AT - Central ExciseRefund claim - supply of goods to SEZ unit - The appellant cleared goods on payment of duty even after the receipt of approval by M/s. Infosys Technologies Ltd. as SEZ - denial of refund claim on the ground that the appellant had not followed the prescribed provisions of SEZ Rules which came into force from 10.2.2006 and has not cleared the goods to SEZ Unit of M/s. Infosys Technologies under the cover of Duty Procurement Certificate/ARE-1 - Held that: - the appellants have failed to follow the procedure which is prescribed in the SEZ Act for claiming exemption - appellant have also not followed the procedure as prescribed in N/N. 58/2003 which was in force at that point of time - appellants are not entitled to refund of the duty paid as they have not followed the procedure prescribed under law - appeal dismissed - decided against appellant.
|