TMI Blog2010 (12) TMI 1156X X X X Extracts X X X X X X X X Extracts X X X X ..... er the order of the Tribunal deserves to be stayed during the pendency of the appeal? - Held that: - If the order impugned in the appeal is not stayed, then the petitioners would be required to return the amount already refunded to them. In that event, the cenvat credit deleted on account of refund granted, would have to be restored and the Appellants would be entitled to utilize the said credit o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Appellants are entitled to refund of cenvat credit taken on the goods manufactured and supplied to a unit in the Special Economic Zone (SEZ). In the absence of any definition of the term export under the Central Excise Act, whether the Tribunal was justified in following the definition of the term export under the Customs Act is the question to be considered in the Appeal. 4. Although t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excise duty on domestic clearances, even during the pendency of the Appeal. Thus, it is a case of revenue neutral. 6. In these circumstances, in our opinion, it would be just and proper to stay the operation of the impugned order passed by the CESTAT dated 8th July 2010 and hear the Appeal on merits expeditiously. Accordingly the Notice of Motion is allowed. 7. Place the Central Excise Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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