https://www.taxtmi.com/forum/issue?id=108429 SEZ rules treat clearances to an SEZ as export, whereas amended Central Excise rules define export as physical removal of goods from the country; as a result, deemed exports are not eligible for terminal excise duty refunds or supplier rebates, while actual exports qualify for rebate even if CENVAT credit was availed and duty debited to the CENVAT account. en-us Thu, 16 Apr 2015 06:05:44 +0530 Thu, 23 Jan 2025 15:56:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108429 SEZ rules treat clearances to an SEZ as export, whereas amended Central Excise rules define export as physical removal of goods from the country; as a result, deemed exports are not eligible for terminal excise duty refunds or supplier rebates, while actual exports qualify for rebate even if CENVAT credit was availed and duty debited to the CENVAT account. Discussion-Forum Central Excise Thu, 16 Apr 2015 06:05:44 +0530 https://www.taxtmi.com/forum/issue?id=108429