https://www.taxtmi.com/caselaws?id=170457 Supplies from the domestic tariff area to a Special Economic Zone are treated as exports for rebate purposes, so rebate under Rule 18 of the Central Excise Rules, 2002 is admissible in that setting. The first proviso to Section 11B excludes unjust enrichment for exports, and the objection on that ground was rejected. Procedural objections concerning documentation, consignee details, contractor authorisation, and bill of export compliance were not treated as a complete bar where receipt in the SEZ and endorsed ARE-1 records were shown. The rebate claim was restored for verification and sanction of the admissible amount. en-us Mon, 30 Jul 2012 00:00:00 +0530 Thu, 28 May 2015 18:28:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170457 Supplies from the domestic tariff area to a Special Economic Zone are treated as exports for rebate purposes, so rebate under Rule 18 of the Central Excise Rules, 2002 is admissible in that setting. The first proviso to Section 11B excludes unjust enrichment for exports, and the objection on that ground was rejected. Procedural objections concerning documentation, consignee details, contractor authorisation, and bill of export compliance were not treated as a complete bar where receipt in the SEZ and endorsed ARE-1 records were shown. The rebate claim was restored for verification and sanction of the admissible amount. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170457