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TMI Blog2018 (10) TMI 1203X X X X Extracts X X X X X X X X Extracts X X X X ..... & Ms. Stuti Saggi For the Respondent : Shri Mohd Altaf, Assistant Commissioner (AR) ORDER PER: ANIL G. SHAKKARWAR, The above stated two appeals are taken together for decision since the issue involved in both of them is similar but for the different period. 2. Brief facts of the case are that the appellants were notified as SEZ w.e.f. 16 November, 2010. For the sake of convenience facts rela ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m has been filed and therefore, he returned the application to the appellant. Aggrieved by the said communication, appellant preferred appeal before Commissioner (Appeals). The ground raised inter alia by the appellant before learned Commissioner (Appeals) is as follows. "The appellant would like to draw your kind attention towards Service Tax Circular No.114/08/2009-ST dated 20.05.2009 and Noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been provided by way of refund through a notification. Accordingly, the claims for service tax are filed but in the case of excisable goods no procedure for refund of Excise duty has been prescribed since complete examination has been provided from payment of duty of procurement of excisable goods. Thus, no duty is required to be paid for procurement of goods. The rules & notifications governing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Having considered submissions from both the sides and on perusal of records, we find that Notification No.39/2002 referred supra allows duty free clearances of goods when such goods are brought into Special Economic Zone by a developer of Special Economic Zone. We find that the appellant was awarded the status of SEZ w.e.f. 16 November, 2010 whereas appellant is claiming benefit of the said n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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