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2018 (6) TMI 186 - CESTAT CHENNAIRefund of unutilized CENVAT credit - clearances made to SEZ - Exports - rejection of refund on the ground that clearances made to SEZ cannot be treated as exports - Held that:- In the case of Hon’ble High Court of Chattisgarh in Union of India Vs. Steel Authority of India Ltd. [2013 (5) TMI 460 - CHATTISGARH HIGH COURT] it has been unequivocally held that goods supplied from DTA to developer of SEZ are to be treated as exports in view of Section 2M of the SEZ Act - refund to be allowed - appeal dismissed - Decided against Revenue.
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