TMI Blog2009 (11) TMI 761X X X X Extracts X X X X X X X X Extracts X X X X ..... t procedure was not followed, it is required to examine whether appellants were eligible in the normal course for the refund if the goods have been exported, The refund claim has been blindly rejected only after examining with respect to SEZ Act and procedure prescribed by the Government - appeal allowed - decided in favor of appellant. - E/746 of 2009 - A/2252/WZB/AHD/2009 - Dated:- 10-11-2009 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d they were eligible for procuring duty free goods thereafter. 2. Shri J.C. Patel, learned advocate on behalf of the appellants submits that there is no dispute nor there is finding that resultant goods have not been exported. He relies on the decision of the Hon ble Supreme Court in the case of M.P.V. Engineering - 2003 (153) E.L.T. 485 (Supreme Court) to support his contention that the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r authorized operations. Unless they are in possession of this Letter of Approval, exemption and benefits provided under Section 26 of Special Economic Zones Act 2005 or Rule 27 of the Special Economic Zones Rules 2006, would not be applicable. The appellant obtained LOA as a SEZ unit only on 27-10-2006 and as such they were not eligible to procure duty free goods from indigenous DTA unit any they ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unit is recognized as SSI and certificate is issued by the State Governments sometime after lapse of more than six months, benefit is extended from the date of application made by the unit. In any case, if the unit is not recognized as an SSI unit or not approved as SSI Unit, the department has remedy of recovering the additional duty and in this case, by not granting the refund. The objectives of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t been exported and in cases where goods have been exported, refund of duty paid on inputs is not admissible or was not admissible, the rejection of refund claim is not in order. Further, the decision of the Hon ble Supreme Court cited by the learned advocate is very much applicable and therefore, on this ground itself appeal has to be allowed, since goods have been received after application has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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