https://www.taxtmi.com/caselaws?id=231278 The Tribunal rejected the appeal by M/s Everest Industries Ltd., upholding the decision that the appellant was not eligible for a refund of Cenvat Credit for inputs used in final products supplied to SEZ units. The Tribunal determined that supplies to SEZ cannot be considered exports under Rule 5 of the Cenvat Credit Rules, aligning the definition of "export" with the Customs Act, which requires physical export out of the country. Therefore, the appellant's claim for a refund was denied. en-us Fri, 05 Apr 2013 00:00:00 +0530 Fri, 23 Aug 2013 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=231278 The Tribunal rejected the appeal by M/s Everest Industries Ltd., upholding the decision that the appellant was not eligible for a refund of Cenvat Credit for inputs used in final products supplied to SEZ units. The Tribunal determined that supplies to SEZ cannot be considered exports under Rule 5 of the Cenvat Credit Rules, aligning the definition of "export" with the Customs Act, which requires physical export out of the country. Therefore, the appellant's claim for a refund was denied. Case-Laws Service Tax Fri, 05 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=231278