https://www.taxtmi.com/caselaws?id=267895 The Tribunal ruled in favor of the appellant, a copper pipes and tubes manufacturer, allowing their claim for refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 for goods supplied to SEZ units. The Tribunal held that goods supplied to SEZ units should be considered as exports for the purpose of cenvat credit refund, aligning with the definition of 'export' under the SEZ Act. The Tribunal also clarified that denial of refund due to claiming rebate of input stage duty was not legally sustainable, ultimately setting aside the denial and allowing the appeal. en-us Wed, 20 May 2015 00:00:00 +0530 Tue, 17 Nov 2015 07:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267895 The Tribunal ruled in favor of the appellant, a copper pipes and tubes manufacturer, allowing their claim for refund of unutilized cenvat credit under Rule 5 of the Cenvat Credit Rules, 2004 for goods supplied to SEZ units. The Tribunal held that goods supplied to SEZ units should be considered as exports for the purpose of cenvat credit refund, aligning with the definition of 'export' under the SEZ Act. The Tribunal also clarified that denial of refund due to claiming rebate of input stage duty was not legally sustainable, ultimately setting aside the denial and allowing the appeal. Case-Laws Central Excise Wed, 20 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267895