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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether goods cleared as deemed exports to SEZ units were to be treated as exports for the purpose of refund under Rule 5 of the Cenvat Credit Rules, 2002.
Analysis: The dispute was confined to refund of duty paid on inputs used in manufacture of final products cleared to SEZ units. There was no dispute as to use of inputs or clearance to SEZ units. The Tribunal followed its earlier view that deemed exports have all the elements of exports and are to be treated as exports for all purposes, and therefore the refund claim could not be denied on the ground taken by Revenue.
Conclusion: The clearance to SEZ units was held to qualify as export for refund purposes, and the Revenue's challenge failed.
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