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TMI Blog2017 (5) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... t, 1985. The appellants have filed an application for refund of Rs. 10,48,313/- being the duty paid on the goods cleared to M/s. Infosys Technologies Ltd., Chandigarh. M/s. Infosys Technologies Ltd., Chandigarh was declared as a Special Economic Zone (SEZ) unit by the Development Commissioner, Noida, Special Economic Zone, Ministry of Commerce and Industries vide letter No.5/5/2006-Chg.SEZ/8797 dated 16.6.2006. The appellant cleared goods on payment of duty even after the receipt of approval by M/s. Infosys Technologies Ltd. as SEZ. The duty thus paid for the supplies made from 17.6.2006 to 16.11.2006 to M/s. Infosys Technologies in the absence of Domestic Procurement Certificate / ARE-1 was claimed as refund before the lower authority. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s exempt from payment of duty under Rule 19 of Central Excise Rules, 2002. He also submitted that the CBEC Circular No.29/2006-Cus. dated 27.12.2006 confirms that the supply of goods from DTA to SEZ unit is exempt from payment from duty under Rule 19 of Central Excise Rules, 2002 and that the provisions relating to export of goods under the Central Excise Act, 1944 and the Rules made thereunder may be applied in case of procurement of goods by SEZ unit. He also submitted that as per Rule 23 of SEZ Rules, 2006, which provides that supplies from DTA to a unit or developer for their authorized operations shall be eligible for export benefits as admissible under the Foreign Trade Policy. He also submitted that Section 11B provides for refund of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led the claim for refund. At that time SEZ Rules 2006 were already in operation, as it was notified on 10.2.2006 but the same has not been followed by the appellant for clearance of goods to M/s. Infosys Technologies Ltd. Learned AR further submitted that as per Notification No.58/2003 which came into force on 15.8.2003, it is provided that the supplies made to SEZ are exempt from duty subject to the following conditions: i. that such goods are removed from the factory or warehouse, as the case may be, in accordance with the procedure specified in rule 11 of the Central Excise Rules, 2002; ii. that the said goods are supplied against a domestic procurement certificate issued to the special economic zone unit by customs authorities in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch is reproduced herein below. "In this case, the appellant has cleared the goods during the period from 17.6.2006 to 16.11.2006 on payment of duty and later filed the claim for refund. However, SEZ Rules, 2006 were already in vogue, as it was notified on 10.2.2006 and the same have not been followed by the appellant for the clearance. The lower authority has rejected the refund claim on the grounds that they are not eligible for refund as there was no exemption available for such clearance excepting claiming of rebate which is not admissible since the appellant has not followed the prescribed procedure for the clearance of goods to SEZ unit. Here, unlike clearance to 100% EOU, no exemption is available for clearance made to SEZ's. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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