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of <h1>Rebate u/r 18 Confirmed for DTA to SEZ Supplies; Aligns with Section 26 of SEZ Act 2005.</h1> The circular addresses the issue of rebate under Rule 18 of the Central Excise Rules, 2002, concerning supplies made from Domestic Tariff Area (DTA) units to Special Economic Zones (SEZs). It clarifies that rebate is admissible for such supplies, despite Rule 18 not explicitly mentioning them. This position is supported by Circular No. 29/2006, which outlines the procedure and documentation for these transactions, aligning with Section 26 of the SEZ Act, 2005. The circular instructs field formations to adhere to the established guidelines, maintaining the current interpretation without changes.
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