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M/s. Trinity Agencies Versus CCE Mumbai-I

2016 (10) TMI 137 - CESTAT MUMBAI

Refund of CENVAT credit in terms of Rule 5 of Cenvat Credit Rules, 2004 - SEZ - goods cleared to SEZ and availed Cenvat credit in respect of input used thereunder on the closure of the unit - whether the original authority was justified in holding that supplies made to SEZ is not exports and the refund is not admissible for the period prior to issue of amendment notification No. 50/08-CE(N.T.) dated 31/12/2008? - Held that: - the decision in the case of B.J. Services Company Middle East Ltd. Ver .....

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dit therefore limitation of one year shall not apply. - Appellant entitled for the refund - appeal allowed - decided in favor of appellant. - Appeal No. E/932/2011 - Final Order No. A/88195/2016-WZB/SMB - Dated:- 27-6-2016 - Mr. Ramesh Nair, Member(Judicial). Shri. R.V. Mashelkar, Consultant with R. V. Shetty, Advocate for the Appellants. Shri. R.K. Maji, Asstt. Commissioner(A.R.) for the Respondent. ORDER Per : Ramesh Nair This appeal is directed against Order-in- Appeal No. SB (15) 15/1711 .....

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ing authority sanctioned the refund and given finding that refund claim is not time bar as claim was made towards balance of RG 23 Pt. II which was laying as on 13/5/2008 and the refund was claimed on 26/3/2008 hence the same is not time bar. Secondly Adjudicating authority held that supplies made to the SEZ has been treated as export even as per the SEZ Act, 2005, accordingly refund was allowed. Aggrieved by the Order-in-Original, Revenue filed appeal before the Commissioner(Appeals) wherein Ld .....

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it has been settled in various judgments that supplies made to SEZ has been treated at par with physical export made out of India and all the benefits and incentive available to the physical export are Mutatis mutandis applicable to the supplies made to the SEZ. Though the notification no. 50/08-CE(N.T.) dated 31/12/2008 issued but in the decision given by the Hon ble High Courts and Tribunals even prior to issue of this notification supplies made to SEZ have been treated as exports as per the .....

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sstt. Commissioner(A.R.) appearing on behalf of the Revenue reiterates the findings of the impugned order. 5. I have carefully considered the submissions made by both sides. 6. I find that as regard supplies made to SEZ, the issue that supplies made to SEZ is exports or otherwise, even in case where supplies were made prior to issue of notification No. 50/08-CE(N.T.) dated 31/12/2008 has been settled in various judgments which referred below:- (a) B.J. Services Company Middle East Ltd. Versus C. .....

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