https://www.taxtmi.com/caselaws?id=243566 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, emphasizing that the supply of goods from a DTA unit to a SEZ unit qualifies as an export under the SEZ Act. This judgment clarifies the treatment of goods cleared to SEZ units and highlights the significance of the SEZ Act provisions in determining export status in such cases. en-us Fri, 13 Jan 2012 00:00:00 +0530 Wed, 05 Feb 2014 06:34:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243566 The Tribunal upheld the decision of the Commissioner (Appeals) and dismissed the Revenue's appeal, emphasizing that the supply of goods from a DTA unit to a SEZ unit qualifies as an export under the SEZ Act. This judgment clarifies the treatment of goods cleared to SEZ units and highlights the significance of the SEZ Act provisions in determining export status in such cases. Case-Laws Customs Fri, 13 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243566