9911796707
TMI Blog2009 (11) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellants are manufacturing pharmaceutical products had applied for approval as a Special Economic Zone (SEZ for short) Unit vide their application dated 29-9-2006 to Kandla, SEZ Development Commissioner and Kandla SEZ notified on 28-9-2006. The Development Commissioner had approved the unit vide letter dated 27-10-2006. However, before the approval as SEZ unit, appellants had procured some excis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the date when such approval was given. On the other hand learned SDR submits that in the absence of specific provisions in the law and as rightly observed by lower authorities, such benefit cannot be extended. 3. I have considered the submissions made by both the sides. Learned Commissioner (Appeals) has rejected the claim of the appellants with the following observations :- "3.............. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -Cus. Dated 27-12-2006 and Rule 30 of Special Economic Zone Rules 2006 under which procedure for procurement of goods from DTA to SEZ unit have been prescribed. Duty was rightly paid on the date of removal of the goods by the DTA suppliers and refund of the same is not admissible under Rule 18 of the Central Excise Rules, 2002. There are therefore, no reasons to interfere with the impugned order i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ct of SEZ unit but also in respect of domestic units. SEZ unit can obtain goods without payment of duty but in the absence of status as SEZ approved unit they could not have got the same and hence they have obtained goods on payment of duty. Therefore, even if the refund is not strictly admissible on the ground that procedure was not followed, it is required to examine whether appellants were elig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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