Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2016 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (6) TMI 543 - CESTAT MUMBAIAdmissibility of refund under Rule 5 of the Cenvat Credit Rules, 2004 against the supply of final product to SEZ - lower authority rejected the refund claim of the accumulated Cenvat Credit under Rule 5 on the ground that supplies made to SEZ is a deemed export, not a physical export - Held that:- From the statuary provisions under the SEZ Act 2005 and SEZ Rules 2006, it is clear that supplies made to SEZ are considered as exports. Therefore, all the benefits provided for exports under Foreign Trade Policy, Central Excise Act and Customs Act & Rules, made thereunder shall be applicable to supplies made to SEZ unit also. It is clear that in respect of supplies made to SEZ unit; it shall be eligible for all the benefits available under the Central Excise Act, 1944 and rules thereunder. Accordingly, the appellant is entitle for the refund under Rule 5 of CCR, 2004. The appellant is legal by entitle for the refund under Rule 5 of Cenvat Credit Rules, 2004. - Decided in fovour of assessee
|