https://www.taxtmi.com/caselaws?id=264880 The Tribunal ruled in favor of the appellant, holding that supplies to SEZ units should be treated as exports under the SEZ Act, 2005, overriding amendments in the Cenvat Credit Rules. The retrospective application of the rule amendments was deemed clarificatory, relieving the appellant from the duty, interest, and penalty demanded by the Revenue. The impugned order was set aside, allowing the appeal and establishing the appellant's non-liability under Rule 6(3)(b) of the Cenvat Credit Rules. en-us Fri, 27 Feb 2015 00:00:00 +0530 Sun, 04 Oct 2015 21:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264880 The Tribunal ruled in favor of the appellant, holding that supplies to SEZ units should be treated as exports under the SEZ Act, 2005, overriding amendments in the Cenvat Credit Rules. The retrospective application of the rule amendments was deemed clarificatory, relieving the appellant from the duty, interest, and penalty demanded by the Revenue. The impugned order was set aside, allowing the appeal and establishing the appellant's non-liability under Rule 6(3)(b) of the Cenvat Credit Rules. Case-Laws Central Excise Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264880