https://www.taxtmi.com/caselaws?id=154758 The judge allowed the appeal in a case concerning the eligibility for a refund of duty paid on excisable goods procured before approval as a Special Economic Zone (SEZ) unit. The court emphasized that benefits of an SEZ unit should be effective from the application date, similar to Small Scale Industry (SSI) units, to promote exports. Despite procedural lapses, eligibility for refund should be based on whether the goods were exported. As there was no evidence of non-export, the rejection of the refund claim was deemed inappropriate, and the judge granted the refund to the appellants. en-us Tue, 10 Nov 2009 00:00:00 +0530 Mon, 05 Jun 2017 12:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154758 The judge allowed the appeal in a case concerning the eligibility for a refund of duty paid on excisable goods procured before approval as a Special Economic Zone (SEZ) unit. The court emphasized that benefits of an SEZ unit should be effective from the application date, similar to Small Scale Industry (SSI) units, to promote exports. Despite procedural lapses, eligibility for refund should be based on whether the goods were exported. As there was no evidence of non-export, the rejection of the refund claim was deemed inappropriate, and the judge granted the refund to the appellants. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154758