TMI Blog2016 (10) TMI 137X X X X Extracts X X X X X X X X Extracts X X X X ..... thereafter has been considered as exports and consequently assessee is entitle for all the benefits and incentives which otherwise available to physical export of goods out of India including refund under Rule 5 of Cenvat Credit Rules, 2004 or Rule 18 of Central Excise Rules, 2002. Period of limitation - Held that: - the refund is in respect of accumulated credit 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. Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order, appellant filed this appeal. 3. Shri. R.V. Mashelkar, Ld. Consultant with Shri. R. V. Shetty, Advocate for the Appellant submits that 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 provision made under the SEZ Act itself. Therefore Ld. Adjudicating authority has rightly sanctioned the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xport of goods out of India including refund under Rule 5 of Cenvat Credit Rules, 2004 or Rule 18 of Central Excise Rules, 2002. As regard the issue of time bar, I find that the adjudicating authority has given categorical findings that the refund is in respect of accumulated credit therefore limitation of one year shall not apply. Though this findings has been challenged by the Revenue before the Commissioner(Appeals) but he has not given any findings on time bar therefore finding on time bar given by the Adjudicating authority attained finality particularly for the reason that Revenue has not challenged order of the Commissioner(Appeals) on the issue of time bar therefore at this stage time bar issue cannot be raised. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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