Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (10) TMI 1203 - AT - Central ExciseSEZ Unit - refund claim - services used as input service by SEZ developers - N/N. 39/2002 of Central Excise dated 13 August, 2002 - Held that:- N/N. 39/2002 allows duty free clearances of goods when such goods are brought into Special Economic Zone by a developer of Special Economic Zone. The appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said notification for the period prior to the attaining the status of SEZ - appellant not eligible for availment of benefit under such notification for the period covered by these appeals - appeal dismissed - decided against appellant.
|