TMI Blog2018 (12) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... The issue is no more res integra and stands settled by the Tribunal in the case of Sujana Metal Products Ltd. v. C.C.E., Hyderabad [2011 (9) TMI 724 - CESTAT, BANGALORE], wherein, after taking into account the provisions of SEZ Act, 2009 has held that the amendment made with effect from 31.12.2008 has to be treated as retrospective and that even prior to 31.12.2008 supplies to SEZ were covered by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ithout payment of duty to SEZ unit as well as SEZ developers. Since common cenvat credit availed inputs had been used in respect of manufacture and clearance of the goods without payment of duty to SEZ unit and SEZ developer as well as to DTA on payment of duty, the Department was of the view that in respect of the goods supplied to SEZ units and SEZ developers, the appellant were required to pay ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, this appeal has been filed. 2. Heard both the sides. 3. We find that the issue is no more res integra and stands settled by the Tribunal in the case of Sujana Metal Products Ltd. v. C.C.E., Hyderabad reported in 2011 (273) ELT 112 (Tri.-Bang.), wherein, after taking into account the provisions of SEZ Act, 2009 has held that the amendment made with effect from 31.12.2008 has to be treate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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