SEZ refund eligibility upheld where goods matched in substance across export documents and receipt was undisputed.

Refund of central excise duty under Notification No. 58/2003-C.E. was found admissible for goods cleared to a Special Economic Zone unit where the ARE-1 and export documents described the goods in substance the same way, and there was no dispute about clearance to, or receipt by, the SEZ recipient unit. The mere fact that duty had been paid at the time of clearance did not defeat the claim on these facts, and no infirmity was found in the refund order. The Revenue's challenge was therefore rejected.

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Issues: Whether refund of central excise duty was admissible on goods cleared to a unit in a Special Economic Zone under Notification No. 58/2003-C.E. despite the manner in which the goods were described in the export documents and the fact that duty had been paid at clearance.

Analysis: The claimed exemption was considered in the context of clearances to a Special Economic Zone unit. The description of the goods in the ARE-1 and the export documents was found to be the same in substance, and there was no dispute regarding the clearance of the goods to the Special Economic Zone unit or receipt by the recipient unit. On that basis, no infirmity was found in the order granting refund.

Conclusion: The refund claim was held to be admissible, and the Revenue's appeal was rejected.

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