2014 (2) TMI 166

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..... rt - Held that:- Without going into any other detail a bare perusal of clarification issued by Board vide Circular No. 29/2006-Cus., dated 27-12-2006 clarifying that Section 2(m) of SEZ Act, 2005 envisages that supply of goods or providing services, from DTA to a SEZ unit or a SEZ developer shall constitute export - Decided against Revenue. - C/769/2007 - C/A/19/2012-Cus.(PB) - Dated:- 13-1-2012 .....

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..... d 13th August, 2007. That order became subject matter of dispute before learned Commissioner (Appeals) on the ground that clearance of goods to SEZ units amounts to export. This is on the basis of provision contained in SEZ Act. 3. Considering above aspect, leaned Commissioner (Appeals) set aside the withdrawal order. 4. Heard both sides and perused the record. 5. The dispute is in vary narr .....

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