https://www.taxtmi.com/caselaws?id=170206 The government concluded that the rebate claim of duty paid on goods cleared to SEZ is admissible under Rule 18 of the Central Excise Rules, 2002. The decision aligns with relevant circulars and legal precedents treating deemed exports to SEZ as physical exports for rebate claims. Therefore, the revision application was rejected, and the Commissioner (Appeals) order confirming the eligibility of rebate claims for goods cleared to SEZ was upheld. en-us Tue, 01 Oct 2013 00:00:00 +0530 Tue, 19 May 2015 11:30:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170206 The government concluded that the rebate claim of duty paid on goods cleared to SEZ is admissible under Rule 18 of the Central Excise Rules, 2002. The decision aligns with relevant circulars and legal precedents treating deemed exports to SEZ as physical exports for rebate claims. Therefore, the revision application was rejected, and the Commissioner (Appeals) order confirming the eligibility of rebate claims for goods cleared to SEZ was upheld. Case-Laws Central Excise Tue, 01 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170206