https://www.taxtmi.com/caselaws?id=243399 DTA supplies to an SEZ may qualify for rebate where the goods are duty paid, received by the SEZ customs officer on ARE-1 forms, and the export-linked movement is otherwise established; non-filing of a Bill of Export is treated as a procedural lapse and not, by itself, a basis to deny the substantive rebate. Supplies to a contractor of an SEZ developer may also fall within the rebate framework under Rule 10 of the SEZ Rules and the applicable circular, provided the developer linkage and documentary conditions are verified. The matter was remanded for fresh adjudication on SEZ procurement compliance and rebate admissibility. en-us Tue, 22 Jan 2013 00:00:00 +0530 Sat, 01 Feb 2014 11:07:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243399 DTA supplies to an SEZ may qualify for rebate where the goods are duty paid, received by the SEZ customs officer on ARE-1 forms, and the export-linked movement is otherwise established; non-filing of a Bill of Export is treated as a procedural lapse and not, by itself, a basis to deny the substantive rebate. Supplies to a contractor of an SEZ developer may also fall within the rebate framework under Rule 10 of the SEZ Rules and the applicable circular, provided the developer linkage and documentary conditions are verified. The matter was remanded for fresh adjudication on SEZ procurement compliance and rebate admissibility. Case-Laws Central Excise Tue, 22 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243399