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Spirax Marshall Pvt. Ltd. Versus Commissioner of Central Excise, Pune-I

2016 (1) TMI 686 - CESTAT MUMBAI

Supply made to the SEZ Developers - whether is an export and no duty is payable? - lower authority has rejected the claim only on the ground that Notification No. 50/2008 -CE (NT) dated 31-12-2008 is not retrospective, therefore supply made to the SE .....

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3) TMI 781 - ANDHRA PRADESH HIGH COURT ).

Thus it is of the considered view that supply made to the SEZ Developers is an export and no duty is payable. Therefore, the duty paid by the appellant is required to be refunded by the department .....

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mesh Nair The appeal is directed against Order-in-Appeal No. PI/RKS/135/2010 dated 31/08/2010 passed by the Commissioner of Central Excise (Appeals), Pune-I, wherein the Ld. Commissioner upheld the Order-in-Original No. P-I/Divn. IV/Reb/57/2010 dated .....

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risdictional Superintendent vide letter dated 25/05/2009 informed the appellant that the supply made to the SEZ Developers were not exempted from payment of Central Excise duty and also directed them to pay the duty along with interest. In reply of t .....

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d the refund claim on the ground that the supply to the SEZ Developer was included in the rule 6(6)(i) of Cenvat Credit Rules, 2004 vide Notification No. 50/2008 -CE (NT) dated 31-12-2008. In the present case since the supply to the SEZ Developer is .....

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ted the appeal. Hence the appellant is before me. 3. Shri Mehul Jivani, Ld. C.A. appearing on behalf of the appellant submits that there is no dispute that supply of goods was made to the SEZ Developers by following the procedure which is applicable .....

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008 -CE (NT) dated 31-12-2008, such supplies held to be export. In this regard he placed reliance on the judgment of Sujana Metal Products Ltd. Vs Commissioner of C.Ex., Hyderabad [2011 (273) ELT 112 (Tri.- Bang.)] which has been upheld by the Honbl .....

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velopment Engineering Ltd. Vs Commr of C.Ex., Faridabad - [2013-TIOL-831-CESTAT-DEL] He submits that in view of above judgments issue is not res-integra and the supply made to the SEZ Developers, is export of goods and accordingly the duty paid by th .....

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