SEZ duty-free benefit cannot apply before SEZ status is granted under Notification No. 39/2002-Central Excise.

Notification No. 39/2002-Central Excise permits duty-free clearances of goods brought into a Special Economic Zone by a developer only when the relevant SEZ status exists. The appellant obtained SEZ status from 16 November 2010 and sought the benefit for an earlier period, but the notification could not be applied retrospectively to a period before that status was granted. The claimed refund or duty-free benefit was therefore not available for the period covered by the appeals.

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Issues: Whether the appellant was entitled to claim refund or duty-free benefit under Notification No. 39/2002-Central Excise for the period prior to obtaining Special Economic Zone status.

Analysis: Notification No. 39/2002-Central Excise permits duty-free clearances of goods brought into a Special Economic Zone by a developer. The appellant obtained SEZ status only from 16 November 2010, but sought the benefit for an earlier period. As the notification applies to goods brought into the SEZ by a developer having the relevant status, the benefit could not be extended to a period preceding such status.

Conclusion: The appellant was not eligible for the claimed benefit for the period covered by the appeals.

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