https://www.taxtmi.com/forum/issue?id=108344 Goods returned from an SEZ to the domestic supplier are treated as deemed imports and attract excise duty; the adviser indicated that the supplier can be eligible to take Cenvat credit for duty paid on such returned goods. Where goods are repairable, SEZ Rules 50 permission may be sought to send them back after repair. The querist further queried whether debiting duty is necessary if proof of export was not received, and whether Cenvat credit is available if duty was not debited on return. en-us Tue, 31 Mar 2015 17:56:47 +0530 Thu, 23 Jan 2025 15:56:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108344 Goods returned from an SEZ to the domestic supplier are treated as deemed imports and attract excise duty; the adviser indicated that the supplier can be eligible to take Cenvat credit for duty paid on such returned goods. Where goods are repairable, SEZ Rules 50 permission may be sought to send them back after repair. The querist further queried whether debiting duty is necessary if proof of export was not received, and whether Cenvat credit is available if duty was not debited on return. Discussion-Forum Central Excise Tue, 31 Mar 2015 17:56:47 +0530 https://www.taxtmi.com/forum/issue?id=108344