https://www.taxtmi.com/caselaws?id=259653 The Tribunal referred the issue of jurisdiction over appeals concerning rebate claims for goods supplied to a Special Economic Zone (SEZ) within India to a Larger Bench. The Tribunal clarified that as per the proviso to Section 35B(1), appeals do lie when goods are supplied to an SEZ within India, as they are not considered exports outside India. The decision aimed to resolve conflicting interpretations and establish a consistent approach between the Tribunal and the Revisionary Authority on hearing such appeals. en-us Wed, 22 Apr 2015 00:00:00 +0530 Thu, 09 Feb 2017 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259653 The Tribunal referred the issue of jurisdiction over appeals concerning rebate claims for goods supplied to a Special Economic Zone (SEZ) within India to a Larger Bench. The Tribunal clarified that as per the proviso to Section 35B(1), appeals do lie when goods are supplied to an SEZ within India, as they are not considered exports outside India. The decision aimed to resolve conflicting interpretations and establish a consistent approach between the Tribunal and the Revisionary Authority on hearing such appeals. Case-Laws Central Excise Wed, 22 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259653