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2020 (1) TMI 1052 - AT - Central ExciseCENVAT credit - goods cleared to SEZ unit - Rule 6(6) of CENVAT Credit Rules, 2004 - recovery in terms of the provisions of Rule 14 of the CENVAT Credit Rules, 2004 read with proviso to Section 11A of the Central Excise Act, 1944 - period from 04/12/2007 to 31/03/2008 and August, 2008, September 2008 respectively - HELD THAT:- The appellant have made supplies to SEZ developer and not a unit in SEZ but his contention is that supplies made to SEZ developer is also considered as export because the appellant has cleared the goods to the SEZ developer under Rule 19 of CCR 2002 by filing ARE1 form and necessary proof of exports were being filed with the Department. Further, prior to the amendment in Rule 6(6)(i) by way of N/N. 50/2008, it is only the SEZ unit which was mentioned in the Rule 6(6) for exclusion and not SEZ developer. Subsequently vide the said N/N. 50/2008, the said notification has amended the Rule 6(6)(i) of CCR by substituting the word cleared to unit in a Special Economic Zone or a developer in SEZ for their authorized operations. As per the appellant, this amendment within the Rule 6(6)(i) is applicable retrospectively whereas as per the Department, it is applicable prospectively. This issue is now no more res integra in view of the decision of the Karnataka High Court in the case of THE COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX AND THE COMMISSIONER OF CENTRAL EXCISE VERSUS M/S FOSROC CHEMICALS (INDIA) PVT LTD AND OTHERS [2014 (9) TMI 633 - KARNATAKA HIGH COURT] wherein it has been held that the amendment carried out in Rule 6(6) by way of Notification No.50/2008 was retrospective. The impugned order is not sustainable in law - appeal allowed - decided in favor of appellant.
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