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2019 (5) TMI 1017 - AT - Central Excise100% EOU - Refund claim - supplies made by them from their 100% EOU to a unit in the SEZ - export of goods/deemed exports - case of the revenue is that Rule 5 of CCR, 2004 provides for refund of Cenvat Credit when the goods are exported - HELD THAT:- Rule 5 of CCR, 2004 specifically indicates what “export goods” would mean and it requires such goods to be ‘exported out of India’. However, the question is what is ‘exported out of India’ would mean. In the normal cases, India includes the territorial waters of India and the export requires goods to be moved to a place outside territorial waters of India. As far as SEZs are concerned, the definition of DTA under SEZ Act includes everything located outside SEZs. Therefore, 100% EOU located outside SEZ, constitutes DTA as far as SEZ Act is concerned. Sec.51 of SEZ Act also makes it clear that this Act prevails over any other law. It has also been clarified by the CBEC in their Circular dated 20.04.2015 (supra) that refund of accumulated Cenvat Credit is available when goods are cleared from DTA to SEZ. The appellant was eligible for refund of accumulated Cenvat Credit under Rule 5 of CCR, 2004 - Appeal allowed - decided in favor of appellant.
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