https://www.taxtmi.com/caselaws?id=170301 The Tribunal allowed the appeal, setting aside the rejection of the refund claim and penalty imposition on manufacturers who cleared goods to SEZ units without executing required bonds. The Tribunal held that the goods cleared to SEZ units should be treated as exports, not subject to duty payment. As the re-warehousing certificates were genuine and no dispute existed on goods reaching SEZ units, the duty amount debited by the manufacturers was not considered payable. The appeal was allowed with consequential relief, if any, as per a relevant Board circular. en-us Thu, 06 Jan 2011 00:00:00 +0530 Fri, 22 May 2015 10:45:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170301 The Tribunal allowed the appeal, setting aside the rejection of the refund claim and penalty imposition on manufacturers who cleared goods to SEZ units without executing required bonds. The Tribunal held that the goods cleared to SEZ units should be treated as exports, not subject to duty payment. As the re-warehousing certificates were genuine and no dispute existed on goods reaching SEZ units, the duty amount debited by the manufacturers was not considered payable. The appeal was allowed with consequential relief, if any, as per a relevant Board circular. Case-Laws Central Excise Thu, 06 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170301