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Clarification on rebate of duty on goods cleared from DTA to SEZ

Central Excise - 1001/8/2015-CX.8 - Dated:- 28-4-2015 - Circular No.1001/8/2015-CX.8 F. No.267/18/2015-CX.8 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs New Delhi, the 28th April, 2015 To, Principal Chief Commissioners/Chief Commissioners of Central Excise (All), Principal Chief Commissioners/Chief Commissioners of Service Tax (All), Principal Chief Commissioners/Chief Commissioners of Customs (All), Director General, Directorate General of Ce .....

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cleared from DTA to SEZ. ii. Refund of accumulated CENVAT credit when goods are cleared from DTA to SEZ. 2. It is seen that: i. Section 2 (m) (ii) of the SEZ Act, 2005 defines export to, inter-alia, mean supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer . ii. Section 26 (1) (d) of SEZ Act, 2005 mentions that subject to the provisions of the sub-section (2), every Developer and entrepreneur shall be entitled to drawback or such other benefits as may be a .....

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ce or in any instrument having effect by virtue of any law other than this Act . iv. Section 53 (1) of the SEZ Act mentions that A Special Economic Zone shall, on and from the appointed day, be deemed to be a territory outside the customs territory of India for the purposes of undertaking the authorized operations . v. Rule 30 (1) of the SEZ Rules, 2006 reads as under- The Domestic Tariff Area supplier supplying goods to a Unit or Developer shall clear the goods, as in the case of exports, eithe .....

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