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2019 (3) TMI 1481 - HC - VAT and Sales TaxDeemed exports - exemption under Section 6(7)(b) - input tax credit - whether the sale made by the appellants to a unit in the SEZ would qualify to be export sales? - KVAT Act - Held that:- For the period till 30.08.2013, the date on which the impugned clarification was issued, the appellant will be governed by the situation as clarified in the earlier Circular dated 15.9.2007 - Since we have made it clear that the impugned clarification will not have any retrospective effect and that the appellants are governed by the earlier clarification, we hold that they will be entitled for refund of the amount if any paid, without allowing them the exemptions. The appeals are dismissed by declining the challenge raised against the impugned clarification.
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