https://www.taxtmi.com/caselaws?id=170228 The Government upheld the decision of the Commissioner (Appeals) regarding a rebate claim under Rule 18 of the Central Excise Rules, 2002. It was held that the SEZ unit, as an importer, cannot claim the rebate benefit meant for exporters. Additionally, it was determined that the Assistant Commissioner of Central Excise, Vadodara-II Commissionerate, lacked jurisdiction to sanction the rebate claim for a unit in the Ahmedabad SEZ. The revision application was rejected as lacking merit. en-us Fri, 26 Jul 2013 00:00:00 +0530 Tue, 19 May 2015 11:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170228 The Government upheld the decision of the Commissioner (Appeals) regarding a rebate claim under Rule 18 of the Central Excise Rules, 2002. It was held that the SEZ unit, as an importer, cannot claim the rebate benefit meant for exporters. Additionally, it was determined that the Assistant Commissioner of Central Excise, Vadodara-II Commissionerate, lacked jurisdiction to sanction the rebate claim for a unit in the Ahmedabad SEZ. The revision application was rejected as lacking merit. Case-Laws Central Excise Fri, 26 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170228