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2017 (9) TMI 1542 - CESTAT HYDERABADClearances made to SEZ Unit developer - demand of duty - SCN was issued alleging that respondent being not a contractor of SEZ unit hence, not eligible for exemption from central excise duty, clearances cannot be treated as exports and the fact that he was not a contractor was suppressed from the Department - Held that: - the clearances made by the respondent to an SEZ unit are exports as per the provisions of the SEZ Act 2005 - Circular of CBEC dated 27.12.2006 relied upon, wherein it was clarified that all clearances made to SEZ developer and SEZ co-developers are deemed to have been treated as exports as per Section 2(m) of the SEZ Act 2005. As regards the claim of the Revenue that respondent has not followed the procedure of ARE-1, it was held that non-preparation of ARE 1 is a condonable procedure lapse, if it is confirmed that goods are exported - There is no dispute as to the fact that the respondent had shown the clearances made to SEZ unit as clearances without payment of duty in the monthly returns. Appeal dismissed - decided against Revenue.
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