TMI Blog2018 (11) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... nly to SEZ unit and it has been settled by the various decisions of the Tribunal that clearances made to SEZ has to be considered as an export. Since the refund of the amount is only in respect of the CENVAT credit, and if the cash refund is not sanctioned, the CENVAT credit available to them is not being question, the same has to be given as a credit which the changed scenario consequent to GST brought into picture would not be possible. Appeal allowed - decided in favor of appellant. - Appeal No. E/30283/2018 - A/31333/2018 - Dated:- 12-10-2018 - Mr. M. V. Ravindran., Member (Judicial) Shri R. Muralidhar, Advocate for the Appellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER Per: M. V. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of ₹ 1,58,945/- along with interest due thereon under Section 11BB of the Act, 44. 4. The appeal filed by the appellant before the First Appellate Authority is also rejected. Hence this appeal. 5. Learned Counsel after taking the bench through the entire case records, submits that the issue is now settled by the judgment of the Hon ble High Court of Bombay in the case of Repro India Limited Vs. Union of India [2009 (235) ELT 614]. It is his submission that there is no dispute as to the fact that they had manufactured the goods availed eligible for CENVAT credit and cleared the goods to SEZ unit. He would submit that all clearances made to SEZ unit has to be considered as export. He draws our attention to the CBEC Circular No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellant are only to SEZ unit and it has been settled by the various decisions of the Tribunal that clearances made to SEZ has to be considered as an export. If that be so, the question of refunding the Central Excise duty paid on the inputs which remain unaccumulated has to be held in favour of the appellant herein. In the facts and circumstances of the case, since the refund of the amount is only in respect of the CENVAT credit, and if the cash refund is not sanctioned, the CENVAT credit available to them is not being question, the same has to be given as a credit which the changed scenario consequent to GST brought into picture would not be possible. 10. Accordingly, in view of the peculiar facts and circumstances of this case, it has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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