Market value for captive electricity consumption follows industrial consumer tariffs, supporting profit computation for the power generation deduction...
Provisional release of seized imports requires enhanced duty payment, bank guarantee and disclosures while customs adjudication proceeds independently...
Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any specific provision for exemption by way of refund in the SEZ Rules or under Central Excise Rules, the appellant is not entitled to refund of the duty
Refund of Central Excise Duty - SEZ units - There is no mechanism under SEZ Rules for claiming rebate/refund on goods procured from the DTA. - In the absence of any specific provision for exemption by way of refund in the SEZ Rules or under Central Excise Rules, the appellant is not entitled to refund of the duty
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