https://www.taxtmi.com/caselaws?id=211228 Supplies from the Domestic Tariff Area to SEZ developers and promoters are treated as exports for export-related benefits under the SEZ regime, because the SEZ Act definition of export overrides inconsistent provisions in other laws. As a result, Rule 6 of the Cenvat Credit Rules, 2002 and 2004 does not apply to require reversal or payment on such clearances. The 2008 amendment to Rule 6(6) of the 2004 Rules was applied retrospectively to recognise the SEZ exemption policy for developers as well as units, but not to the 2002 Rules. In this interpretative setting, extended limitation and penalties were not sustainable. en-us Mon, 05 Sep 2011 00:00:00 +0530 Wed, 20 Aug 2025 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211228 Supplies from the Domestic Tariff Area to SEZ developers and promoters are treated as exports for export-related benefits under the SEZ regime, because the SEZ Act definition of export overrides inconsistent provisions in other laws. As a result, Rule 6 of the Cenvat Credit Rules, 2002 and 2004 does not apply to require reversal or payment on such clearances. The 2008 amendment to Rule 6(6) of the 2004 Rules was applied retrospectively to recognise the SEZ exemption policy for developers as well as units, but not to the 2002 Rules. In this interpretative setting, extended limitation and penalties were not sustainable. Case-Laws Central Excise Mon, 05 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211228