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M/s. Sobha Developers Ltd. Versus Commissioner of Central Excise, LTU Bangalore

Refund claim - supply of goods to SEZ unit - The appellant cleared goods on payment of duty even after the receipt of approval by M/s. Infosys Technologies Ltd. as SEZ - denial of refund claim on the ground that the appellant had not followed the prescribed provisions of SEZ Rules which came into force from 10.2.2006 and has not cleared the goods to SEZ Unit of M/s. Infosys Technologies under the cover of Duty Procurement Certificate/ARE-1 - Held that: - the appellants have failed to follow the .....

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R) For the Respondent ORDER Per: S. S. Garg The present appeal is directed against the impugned order dated 27.3.2008 passed by the Commissioner (A) wherein Commissioner (A) has rejected the refund claimed by the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manufacture of excisable goods falling under Chapter Heading 7308 90 90 of Central Excise Tariff Act, 1985. The appellants have filed an application for refund of ₹ 10,48,313/- being the .....

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.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 refund claim of the assessee was rejected by the Deputy Commissioner vide Order-in-Original dated 7.11.2007 on the ground that the appellant had not followed the prescribed provisions of SEZ Rules which came into force from 10.2.2006 and has not cleared the goods to SEZ Unit of M/s. Infosys Technologies under the cover of Duty Procureme .....

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duty and later filed the refund claim which was rejected for not following the prescribed procedure. He further submitted that the supplies were made to M/s. Infosys Technologies Ltd., which was a SEZ unit as approved by the Development Commissioner and M/s. Infosys Technologies vide their certificate dated 6.8.2007 have confirmed the receipt of the goods, their use for construction of M/s. Infosys Building in Chandigarh SEZ Unit and they have also claimed exemption from payment of excise duty. .....

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e 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 duty of excise paid by the manufacturer, if such duty was not required to be paid. In supp .....

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2.7.2003. He further submitted that in terms of SEZ Rules, the excisable goods can be supplied to SEZ under bond without payment of excise duty or on payment of duty and under claim for rebate of duty following Rule 18 of Central Excise Rules, 2002 under Rule 30 of SEZ, 2006 reads as follows: 30. Procedure for procurements from the Domestic Tariff Are: (1) The Domestic Tariff Area supplier supplying goods to a Unit or Developer shall clear the goods, as in the case of exports, either under bond .....

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.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 .....

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roduction. 5.1 Learned AR further submitted that the case laws relied upon by the appellants are not applicable to the present case as all the decisions are relating to the EOU and not to SEZ, which is a Special Legislation. 6. After considering the submissions of both the parties and perusal of the material on record, I find that the appellants have made the supplies to M/s. Infosys Technologies Ltd. which was a SEZ unit during the relevant time and the said supplies were made on payments of du .....

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appellant have not followed the prescribed procedure. In this regard, it is pertinent to reproduce the findings of the Commissioner, which 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 re .....

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