https://www.taxtmi.com/caselaws?id=236137 The Tribunal held that the appellants are entitled to a refund of the additional duty of customs (SAD) paid on goods procured from SEZ and sold in the DTA. The Tribunal found that goods moved from SEZ to DTA are considered as imports for customs duty purposes, making the appellants eligible for the refund under Notification No. 102/2007-CUS. The Tribunal emphasized the legal fiction created by Section 30 of the SEZ Act and ruled in favor of the appellants, setting aside the First Appellate Authority's decision and allowing the appeals with consequential relief. en-us Mon, 22 Apr 2013 00:00:00 +0530 Tue, 29 Oct 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236137 The Tribunal held that the appellants are entitled to a refund of the additional duty of customs (SAD) paid on goods procured from SEZ and sold in the DTA. The Tribunal found that goods moved from SEZ to DTA are considered as imports for customs duty purposes, making the appellants eligible for the refund under Notification No. 102/2007-CUS. The Tribunal emphasized the legal fiction created by Section 30 of the SEZ Act and ruled in favor of the appellants, setting aside the First Appellate Authority's decision and allowing the appeals with consequential relief. Case-Laws Customs Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236137