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2016 (9) TMI 366 - CESTAT CHENNAI

2016 (9) TMI 366 - CESTAT CHENNAI - TMI - Refund claim - manufacture and clearance of TMT bars to SEZ units on payment of excise duty - Commissioner (Appeals) rejected the appeals in terms of Board's Circular No. 06/2010-Cus dated 19.03.2010 and on the ground that since the supplies made to SEZ units are deemed export, the manufactured goods could have been sent under ARE-1 without payment of duty - Held that:- in the appellant s own case, the Co-ordinate bench of this Tribunal had an opportunit .....

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ted:- 7-9-2016 - Shri P.K.Choudhary, Judicial Member Shri M.A. Mudimannan, Advocate For the Appellant Shri L. Paneerselvam, AC (AR) For the Respondent ORDER The brief facts of the case are that M/s. RKKR Steels Ltd., are manufacturers of TMT bars and cleared them on payment of excise duty to SEZ units and filed refund claim of ₹ 4,19,124/- towards the central excise duty and cess paid on the TMT bars supplied. The department issued a SCN dated 26.07.2011 proposing to reject the rebate clai .....

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acturer of excisable goods shall not pay the duty of excise on excisable goods cleared to SEZ units. The appellants could have sent the TMT bars to SEZ under ARE-1 without payment of duty under LUT. But they chose to clear the goods on payment of duty in Cenvat Credit and claim the same as rebate of duty, which was the practice adopted by them to encash the accumulated credit in their Cenvat Credit account, inasmuch as the clearances to SEZ are exempted from payment of excise duty, as per the pr .....

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ellants submitted a copy of Circular No. 1001/8/2015-CX.8 dated 28.04.2015, on the subject of clarification on rebate of duty on goods from DTA to SEZ, wherein at para-4 it is stated that theDGEP vide Circulars No. 29/2006-Customs dated 27/12/2006 and No. 6/2010 dated 19/03/2010 clarified that rebate under Rule 18 of the Central Excise Rules, 2002, is admissible for supply of goods made from DTA to SEZ. The position as explained in these circulars does not change after amendments made vide Notif .....

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