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2018 (2) TMI 279 - AT - Central ExciseRefund claim - deemed exports - supply of goods to units in Special Economic Zone - rule 5 of CCR, 2004 - Held that: - it is apparent that supplies to special economic zones are not exports except then viewed through the provisions of Special Economic Zones Act, 2005 - The decision of the Tribunal in Commissioner of Central Excise, Pune II v. Quality Screens [2008 (1) TMI 746 - CESTAT, MUMBAI] makes it amply clear that only physical exports would entitle the refund under rule 5 of the CCR 2004. The impugned order has erred in allowing the application under rule 5 of CCR 2004 - appeal allowed - decided in favor of Revenue.
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